Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway, Burnaby, BC Canada V5J 0C6
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Tel: 778-331-5500 Fax: 778-331-4628 rbauction.com |
December 20, 2012
VIA EDGAR SUBMISSION
Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C 20549
Re: Ritchie Bros. Auctioneers Incorporated
Form 40-F for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012
File No. 001-13425
Dear Mr. Gilmore:
We are in receipt of your comment letter dated December 13, 2012, regarding Ritchie Bros. Auctioneers Inc.s February 28, 2012 Form 40-F. As discussed with Jennifer Fugario, we are requesting an additional 10 business days to respond due to time constraints associated with the holiday break and our fiscal year end, which would result in us submitting our response letter by January 14, 2013. Please confirm if this is acceptable.
Very truly yours,
/s/ Robert A. McLeod
Robert A. McLeod
Chief Financial Officer
Ritchie Bros. Auctioneers