<SEC-DOCUMENT>0001398344-23-003009-index.html : 20230213
<SEC-HEADER>0001398344-23-003009.hdr.sgml : 20230213
<ACCEPTANCE-DATETIME>20230213170428
ACCESSION NUMBER:		0001398344-23-003009
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230213
DATE AS OF CHANGE:		20230213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heritage Global Inc.
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		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:		23619683

	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:			PUNCH & ASSOCIATES INVESTMENT MANAGEMENT, INC.
		CENTRAL INDEX KEY:			0001238990
		IRS NUMBER:				820566501
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		7701 FRANCE AVE. SOUTH
		STREET 2:		SUITE 300
		CITY:			EDINA
		STATE:			MN
		ZIP:			55435
		BUSINESS PHONE:		9522244350

	MAIL ADDRESS:	
		STREET 1:		7701 FRANCE AVE. SOUTH
		STREET 2:		SUITE 300
		CITY:			EDINA
		STATE:			MN
		ZIP:			55435

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRIDGEWATER CAPITAL ADVISORS INC
		DATE OF NAME CHANGE:	20030605
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>fp0082241-11_sc13ga.htm
<TEXT>
Document 1 - file: fp0082241-11_sc13ga.htm

</DOCUMENT>
</SEC-DOCUMENT>