# EDGAR Filing Document

**Accession Number:** 0001891101
**File Stem:** 0000000000-23-002974
**Filing Date:** 2023-3
**Character Count:** 3025
**Document Hash:** dedec22c3280f861c92bfa09fd6f4986
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002974.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-002974

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230324

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BRC Inc.
- **CENTRAL INDEX KEY:** 0001891101
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **IRS NUMBER:** 873277812
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1144 S 500 W
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84101
- **BUSINESS PHONE:** (801) 874-1189

**MAIL ADDRESS:**
- **STREET 1:** 1144 S 500 W
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84101
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-035130

## Text-Extract

```

United States securities and exchange commission logo

                          March 24, 2023

       Andrew McCormick
       General Counsel
       BRC Inc.
       1144 S. 500 W
       Salt Lake City, UT 84101

                                                        Re: BRC Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 21,
2023
                                                            File No. 333-270727

       Dear Andrew McCormick:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Erin
Donahue at 202-551-6063 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 24, 2023

Andrew McCormick
General Counsel
BRC Inc.
1144 S. 500 W
Salt Lake City, UT 84101

Re: BRC Inc.
Registration Statement on Form S-3
Filed March 21, 2023
File No. 333-270727

Dear Andrew McCormick:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Erin Donahue at 202-551-6063 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing