1144 S. 500 W
Salt Lake City, UT 84101
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,|
|By:||/s/ Andrew McCormick|