0001615774-18-007751.txt : 20180808
0001615774-18-007751.hdr.sgml : 20180808
20180808181852
ACCESSION NUMBER: 0001615774-18-007751
CONFORMED SUBMISSION TYPE: 3/A
PUBLIC DOCUMENT COUNT: 1
CONFORMED PERIOD OF REPORT: 20180801
FILED AS OF DATE: 20180808
DATE AS OF CHANGE: 20180808
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: B. Riley Financial, Inc.
CENTRAL INDEX KEY: 0001464790
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389]
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002739
BUSINESS ADDRESS:
STREET 1: 21255 BURBANK BLVD.
STREET 2: SUITE 400
CITY: WOODLAND HILLS
STATE: CA
ZIP: 91367
BUSINESS PHONE: 818-884-3737
MAIL ADDRESS:
STREET 1: 21255 BURBANK BLVD.
STREET 2: SUITE 400
CITY: WOODLAND HILLS
STATE: CA
ZIP: 91367
FORMER NAME:
FORMER CONFORMED NAME: Great American Group, Inc.
DATE OF NAME CHANGE: 20090522
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: BRC Partners Opportunity Fund, LP
CENTRAL INDEX KEY: 0001642765
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002740
BUSINESS ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD. SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
BUSINESS PHONE: 310-966-1445
MAIL ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD. SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: BRC Partners Management GP, LLC
CENTRAL INDEX KEY: 0001749420
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002741
BUSINESS ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
BUSINESS PHONE: 310-689-2220
MAIL ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: B. RILEY CAPITAL MANAGEMENT, LLC
CENTRAL INDEX KEY: 0001658704
STATE OF INCORPORATION: NY
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002742
BUSINESS ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD.
STREET 2: SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
BUSINESS PHONE: 310-966-1445
MAIL ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD.
STREET 2: SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: B. RILEY FBR, INC.
CENTRAL INDEX KEY: 0000852412
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002743
BUSINESS ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD
STREET 2: SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
BUSINESS PHONE: 3109661444
MAIL ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD
STREET 2: SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
FORMER NAME:
FORMER CONFORMED NAME: FBR CAPITAL MARKETS & CO.
DATE OF NAME CHANGE: 20171206
FORMER NAME:
FORMER CONFORMED NAME: B. RILEY FBR, INC.
DATE OF NAME CHANGE: 20171204
FORMER NAME:
FORMER CONFORMED NAME: FBR CAPITAL MARKETS & CO.
DATE OF NAME CHANGE: 20090324
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: Dialectic Antithesis Partners, LP
CENTRAL INDEX KEY: 0001325552
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002744
BUSINESS ADDRESS:
STREET 1: 119 ROWAYTON AVENUE
STREET 2: 2ND FLOOR
CITY: NORWALK
STATE: CT
ZIP: 06853
BUSINESS PHONE: 212-230-3220
MAIL ADDRESS:
STREET 1: 119 ROWAYTON AVENUE
STREET 2: 2ND FLOOR
CITY: NORWALK
STATE: CT
ZIP: 06853
FORMER NAME:
FORMER CONFORMED NAME: DIALECTIC ANTITHESIS PARTNERS, LP
DATE OF NAME CHANGE: 20081028
FORMER NAME:
FORMER CONFORMED NAME: Dialectic Antithesis Partners L P
DATE OF NAME CHANGE: 20050429
REPORTING-OWNER:
OWNER DATA:
COMPANY CONFORMED NAME: BR Dialectic Capital Management, LLC
CENTRAL INDEX KEY: 0001704985
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 3/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-35588
FILM NUMBER: 181002745
BUSINESS ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD., SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
BUSINESS PHONE: 310-966-1444
MAIL ADDRESS:
STREET 1: 11100 SANTA MONICA BLVD., SUITE 800
CITY: LOS ANGELES
STATE: CA
ZIP: 90025
ISSUER:
COMPANY DATA:
COMPANY CONFORMED NAME: Liberty Tax, Inc.
CENTRAL INDEX KEY: 0001528930
STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794]
IRS NUMBER: 273561876
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0430
BUSINESS ADDRESS:
STREET 1: 1716 CORPORATE LANDING PARKWAY
CITY: VIRGINIA BEACH
STATE: VA
ZIP: 23454
BUSINESS PHONE: 757-493-8855
MAIL ADDRESS:
STREET 1: 1716 CORPORATE LANDING PARKWAY
CITY: VIRGINIA BEACH
STATE: VA
ZIP: 23454
FORMER COMPANY:
FORMER CONFORMED NAME: JTH Holding, Inc.
DATE OF NAME CHANGE: 20110830
3/A
1
s111959_form3a.xml
3/A
X0206
3/A
2018-08-01
2018-08-06
0
0001528930
Liberty Tax, Inc.
TAX
0001464790
B. Riley Financial, Inc.
21255 BURBANK BOULEVARD,
SUITE 400
WOODLAND HILLS,
CA
91367
0
0
1
0
0001642765
BRC Partners Opportunity Fund, LP
11100 SANTA MONICA BLVD.,
SUITE 800
LOS ANGELES,
CA
90025
0
0
1
0
0001749420
BRC Partners Management GP, LLC
11100 SANTA MONICA BLVD.,
SUITE 800
LOS ANGELES,
CA
90025
0
0
1
0
0001658704
B. RILEY CAPITAL MANAGEMENT, LLC
11100 SANTA MONICA BLVD.,
SUITE 800
LOS ANGELES,
CA
90025
0
0
1
0
0000852412
B. RILEY FBR, INC.
11100 SANTA MONICA BLVD.,
SUITE 800
LOS ANGELES,
CA
90025
0
0
1
0
0001325552
Dialectic Antithesis Partners, LP
119 ROWAYTON AVENUE,
2ND FLOOR
NORWALK,
CT
06853
0
0
1
0
0001704985
BR Dialectic Capital Management, LLC
119 ROWAYTON AVENUE,
2ND FLOOR
NORWALK,
CT
06853
0
0
1
0
Class A Common Stock
2005353
D
Class A Common Stock
475000
I
Please see footnotes
Class A Common Stock
150000
I
Please see footnotes
Class A Common Stock
455434
I
Please see footnotes
In addition to B. Riley Financial, Inc., a Delaware corporation ("BRF"), this Form 3 is being filed jointly by BRC Partners Opportunity Fund, L.P., a Delaware limited partnership ("BRPLP"), B. Riley Capital Management, LLC, a New York limited liability company ("BRCM"), BRC Partners Management GP, LLC, a Delaware limited liability company ("BRPGP"), B. Riley FBR, Inc., a Delaware corporation ("BRFBR"), Dialectic Antithesis Partners, LP, a Delaware limited partnership ("Dialectic") and BR Dialectic Capital Management, LLC, a Delaware limited liability company (collectively, the "Filing Persons"). Each of the Filing Persons disclaims beneficial ownership of the outstanding shares of Common Stock, par value $0.01 per share ("Tax Common Stock"), of Liberty Tax, Inc., a Delaware corporation ("Liberty Tax" or the "Issuer"), reported herein except to the extent of its pecuniary interest therein.
Represents 2,005,353 shares of Tax Common Stock owned directly by BRF.
BRPGP is the general partner of BRPLP, BRCM is an investment advisor to BRPLP and BRF is the parent company of BRCM. As a result, BRPGP, BRCM and BRF may be deemed to indirectly beneficially own the Shares held by BRPLP. BRF is the parent company of BRFBR. As a result, BRF may be deemed to indirectly beneficially own the Shares held by BRFBR. BR Dialectic is the general partner and investment manager of Dialectic. BRCM is an investment advisor and the parent company of BR Dialectic and BRF is the parent company of BRCM. As a result, BR Dialectic, BRCM and BRF may be deemed to indirectly beneficially own the Shares held by Dialectic.
Represents 475,000 shares of Tax Common Stock owned directly by BRPLP.
Represents 150,000 shares of Tax Common Stock owned directly by Dialectic.
Represents 455,434 shares of Tax Common Stock owned directly by BRFBR.
This filing amends the Form 3 filed on August 6, 2018 to reflect the addition of BRPGP as a Reporting Owner and signatory hereto. BRPGP had not yet obtained edgar access codes at the time of the prior Form 3 filing and has since obtained such codes.
B. Riley Financial, Inc., by: /s/ Bryant R. Riley, Co-Chief Executive Officer
2018-08-08
BRC Partners Opportunity Fund, L.P., by: /s/ Bryant R. Riley, Chief Executive Officer
2018-08-08
BRC Partners Management GP, LLC, by: /s/ Bryant R. Riley, Chief Executive Officer
2018-08-08
B. Riley Capital Management, LLC, by: /s/ Bryant R. Riley, Chief Executive Officer
2018-08-08
B. Riley FBR, Inc., by: /s/ Bryant R. Riley, Executive Officer
2018-08-08
Dialectic Antithesis Partners, LP, by: /s/ John Fichthorn, Portfolio Manager
2018-08-08
BR Dialectic Capital Management, LLC, by: /s/ John Fichthorn, Managing Member
2018-08-08