BRC Inc.

1144 S. 500 W

Salt Lake City, UT 84101

(801) 874-1189


May 2, 2022




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


RE: BRC Inc. (the “Company”)
  Registration Statement on Form S-1
  File No. 333-263627


To whom it may concern:


Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-263627) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on May 4, 2022, or as soon as practicable thereafter.


Please do not hesitate to contact Peter Seligson of Kirkland & Ellis LLP at (212) 446-4756 with any questions or comments with respect to this letter.


  Very truly yours,
  BRC Inc.
  By: /s/ Andrew McCormick
  Name: Andrew McCormick
  Title: General Counsel