# EDGAR Filing Document

**Accession Number:** 0001046102
**File Stem:** 0001140361-23-005336
**Filing Date:** 2023-2
**Character Count:** 2360
**Document Hash:** 4a837728b6d31a65fb0cdfa89c320ca5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-005336.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0001140361-23-005336

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** RITCHIE BROS AUCTIONEERS INC
- **CENTRAL INDEX KEY:** 0001046102
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 9500 GLENLYON PARKWAY
- **CITY:** BURNABY
- **STATE:** A1
- **ZIP:** V5J 0C6
- **BUSINESS PHONE:** 7783315500

**MAIL ADDRESS:**
- **STREET 1:** 9500 GLENLYON PARKWAY
- **CITY:** BURNABY
- **STATE:** A1
- **ZIP:** V5J 0C6

February 8, 2023

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Scott Anderegg<br>

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| | |
|:---|:---|
| **Re:** | **Ritchie Bros. Auctioneers Incorporated<br> Registration Statement on Form S-4 (File No. 333-268787)** |

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Dear Mr. Anderegg:

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the "Act"), Ritchie Bros. Auctioneers Incorporated (the "Company") hereby requests that the effective date of the above-referenced registration statement (the "Registration Statement") be accelerated to Friday, February 10, 2023, at 9:00 a.m. Eastern Time, or as soon as practicable thereafter. 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, Goodwin Procter LLP by calling Lisa Haddad at (617) 570-8311. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Lisa Haddad, by email at LHaddad@goodwinlaw.com.

*[Signature Page Follows]*

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| |
|:---|
| Sincerely, |
| Ritchie Bros. Auctioneers Incorporated |
| /s/ Darren Watt |
| Darren Watt |
| General Counsel & Corporate Secretary |

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cc: Lisa Haddad, *Goodwin Procter LLP*

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