0001564590-20-043380.txt : 20201014 0001564590-20-043380.hdr.sgml : 20201014 20200914134200 ACCESSION NUMBER: 0001564590-20-043380 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200914 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm hgbl-corresp.htm

 

Heritage Global Inc.

12625 High Bluff Drive, Suite 305

San Diego, California  92130

 

September 14, 2020

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance
Office of Consumer Products

100 F Street, NE

Washington, D.C. 20549

 

Attention:Daniel Morris

 

Re:Heritage Global Inc.

Registration Statement on Form S-3

File No. 333-248578

Acceleration Request

Requested Date: September 15, 2020

Requested Time:4:00 p.m. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Heritage Global Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-248578) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Bass, Berry & Sims PLC by calling Jon Stanley at (615) 742-6257 or Tim Van Hal at (615) 742-7894.

 

[Signature page follows]

 

 

 

 

Sincerely,

 

Heritage Global Inc.

 

 

By:  /s/ James Sklar

 

Name:

James Sklar

 

Title:

Executive Vice President, General Counsel and Corporate Secretary

 

[Heritage Global Inc. Acceleration Letter]