<SEC-DOCUMENT>0001193125-24-031984-index.html : 20240212
<SEC-HEADER>0001193125-24-031984.hdr.sgml : 20240212
<ACCEPTANCE-DATETIME>20240212155225
ACCESSION NUMBER:		0001193125-24-031984
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240212
DATE AS OF CHANGE:		20240212
GROUP MEMBERS:		COLLIN MCBIRNEY
GROUP MEMBERS:		TOPLINE CAPITAL MANAGEMENT, LLC

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heritage Global Inc.
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-40638
		FILM NUMBER:		24619696

	BUSINESS ADDRESS:	
		STREET 1:		12625 HIGH BLUFF DRIVE
		STREET 2:		SUITE 305
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		858-847-0655

	MAIL ADDRESS:	
		STREET 1:		12625 HIGH BLUFF DRIVE
		STREET 2:		SUITE 305
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Topline Capital Partners, LP
		CENTRAL INDEX KEY:			0001754074
		ORGANIZATION NAME:           	
		IRS NUMBER:				851954448
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		544 EUCLID STREET
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90402
		BUSINESS PHONE:		310-804-0737

	MAIL ADDRESS:	
		STREET 1:		544 EUCLID STREET
		CITY:			SANTA MONICA
		STATE:			CA
		ZIP:			90402
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>d747986dsc13ga.htm
<DESCRIPTION>SC 13G/A
<TEXT>
Document 1 - file: d747986dsc13ga.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.A
<SEQUENCE>2
<FILENAME>d747986dex99a.htm
<DESCRIPTION>EX-99.A
<TEXT>
Document 2 - file: d747986dex99a.htm

</DOCUMENT>
</SEC-DOCUMENT>