Heritage Global Inc.
12625 High Bluff Drive, Suite 305
San Diego, CA 92130
October 4, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Jennifer Lopez
Re: |
Heritage Global Inc. |
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Registration Statement on Form S-3 |
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File No. 333-259795 |
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Acceleration Request |
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Requested Date: October 6, 2021
Requested Time:4:01 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Heritage Global Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-259795) (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. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Jon D. Stanley, of Bass, Berry & Sims PLC by telephone at (615) 742-6257. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Jon D. Stanley, of Bass, Berry & Sims PLC by e-mail at jstanley@bassberry.com.
If you have any questions, please feel free to contact Jon D. Stanley, of Bass, Berry & Sims PLC at (615) 742-6257. Thank you for your cooperation and prompt attention to this matter.
Sincerely, |
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Heritage Global Inc. |
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By: |
/s/ James Sklar |
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Name: |
James Sklar |
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Title: |
Executive Vice President, General Counsel and Secretary |
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