UNITED STATES
                                   SECURITIES AND EXCHANGE COMMISSION
                                                WASHINGTON, D.C. 20549


     DI VISION OF
CORPORATI ON FI NANCE


                                                                 June 24, 2020

  By E-Mail

  Andrew M. Freedman, Esq.
  Olshan Frome Wolosky LLP
  1325 Avenue of the Americas
  New York, NY 10019

           Re:     Collectors Universe, Inc.
                   Soliciting Materials on Schedule 14A filed by Alta Fox
Capital
                      Management, LLC, Alta Fox Opportunities Fund, LP, Alta
Fox SPV 1,
                      LP, Alta Fox GenPar, LP, Alta Fox Equity, LLC, Patrick
Connor Haley,
                      Lorraine Bardeen, Damian L. Blazy, Judy Krandel, Susanne
L. Meline ,
                      and Nathaniel S. Turner V.
                   Filed on June 18, 2020
                   File No. 001-34240

  Dear Mr. Freedman:

        We have reviewed your filing and have the following comments. In some
of our comments,
  we may ask you to provide us with information so we may better understand
your disclosure.

  Soliciting Materials

  1.       Each statement or assertion of opinion or belief must be clearly
characterized as such,
           and a reasonable factual basis must exist for each such opinion or
belief. Support for
           opinions or beliefs should be self-evident, disclosed in the proxy
statement or provided to
           the staff on a supplemental basis. With a view toward revised
disclosure, provide support
           for your statement that you are offering "speed and certainty" in
connection with your
           offer.

                   You "believe shares in CLCT are materially undervalued due
to inadequate
                   shareholder engagement, poor capital allocation, and a lack
of digital innovation."
                   Your opinion that "CLCT's lack of innovation and margin
improvement is
                   primarily attributable to a complacent and disengaged Board
that has not
                   demonstrated or executed on a thoughtful capital allocation
plan."

  2.       You state that you "have a plan to increase intrinsic value to
$100/share..." in the next
           three years. The inclusion of valuations in proxy materials is only
appropriate and
           consonant with Rule 14a-9 when made in good faith and on a
reasonable basis.
           Valuation information must therefore be accompanied by disclosure
which facilitates
           securityholders' understanding of the basis for and limitations of
the valuation
 Andrew M. Freedman
Olshan Frome Wolosky LLP
June 24, 2020
Page 2

      information. If you choose to include the $100 figure in soliciting
materials, you must
      include supporting disclosure of the kind described in Exchange Act
Release No. 16833
      (May 23, 1980). In addition, supplementally explain why your valuation is
not so
      qualified and subject to such material limitations and qualifications as
to make inclusion
      of the $100 figure unreasonable. We do not believe the information
included in your
      solicitation materials provides sufficient support.

3.    We note your references to the "minuscule" ownership the incumbent
directors have in
      the company. Please confirm that in all future soliciting materials you
will (i) clarify that
      none of your nominees own any shares in the company, (ii) explain whether
the shares
      beneficially owned by Alta Fox are for its own account or that of its
clients, and (iii)
      explain how this aspect of the perception of the alignment of interests
will be addressed
      by your nominees given their lack of ownership of any shares in the
company. If the
      shares beneficially owned by Alta Fox are attributable to its clients,
please include Mr.
      Haley in disclosure addressing clauses (i) and (iii) above.

4.    With a view toward revised future disclosure, please tell us what support
you have for the
      availability and magnitude of market opportunities you describe in the
first strategic path
      forward for the company.

5.    With a view toward revised future disclosure, please tell us what support
you have for the
      second strategic path forward for the company.

6.    Similarly, provide supplemental support for your assertion that
"[c]ustomer demand for
      CLCT's grading services far exceeds CLCT's current level of grading
capacity."

7.    On a related note to comment 2 above, provide us supplemental support for
your
      estimates of the company's trading multiple of 25x of EPS target, of your
2023 EPS
      target of $2.01 and that digital alternatives in the grading business
could be worth an
      incremental $50/share.

      Please direct any questions to me at (202) 551-3619.

                                                             Sincerely,

                                                             /s/ Daniel F.
Duchovny
                                                             Daniel F. Duchovny
                                                             Special Counsel
                                                             Office of Mergers
and Acquisitions