<SEC-DOCUMENT>0001062993-14-005690-index.html : 20140929
<SEC-HEADER>0001062993-14-005690.hdr.sgml : 20140929
<ACCEPTANCE-DATETIME>20140929163028
ACCESSION NUMBER:		0001062993-14-005690
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20140929
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140929
DATE AS OF CHANGE:		20140929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heritage Global Inc.
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		141127265

	BUSINESS ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6
		BUSINESS PHONE:		416-866-3005

	MAIL ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Counsel RB Capital Inc.
		DATE OF NAME CHANGE:	20110121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	C2 Global Technologies Inc
		DATE OF NAME CHANGE:	20050812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCERIS COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20040220
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
Document 1 - file: form8k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
Document 2 - file: exhibit16-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>exhibi1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: exhibi1.jpg

</DOCUMENT>
</SEC-DOCUMENT>