# EDGAR Filing Document

**Accession Number:** 0001891101
**File Stem:** 0001140361-26-012387
**Filing Date:** 2026-3
**Character Count:** 2733
**Document Hash:** 003cdf7d547b0444236549a4a030f4f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-012387.hdr.sgml**: 20260501

**ACCESSION NUMBER**: 0001140361-26-012387

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BRC Inc.
- **CENTRAL INDEX KEY:** 0001891101
- **STANDARD INDUSTRIAL CLASSIFICATION:** BEVERAGES [2080]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 873277812
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3131 W. 2210 S., SUITE C
- **CITY:** WEST VALLEY CITY
- **STATE:** UT
- **ZIP:** 84119
- **BUSINESS PHONE:** (801) 874-1189

**MAIL ADDRESS:**
- **STREET 1:** 3131 W. 2210 S., SUITE C
- **CITY:** WEST VALLEY CITY
- **STATE:** UT
- **ZIP:** 84119

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**BRC Inc.**<br> 3131 W. 2210 S., Suite C

West Valley City, UT 84119

March 31, 2026

#### VIA EDGAR
United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Attention: Office of Manufacturing<br> 100 F Street, N.E.<br> Washington, D.C. 20549-0406

<br> Re: BRC Inc.

<br>Registration Statement on Form S-3

<br>Filed on March 25, 2026

<br>File No. 333-294604

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, BRC Inc. (the "***Company***") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294604) of the Company (the "***Registration Statement***"), filed with the Securities and Exchange Commission on March 25, 2026 be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on April 2, 2026, or as soon as possible thereafter.

The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration.

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| | | | |
|:---|:---|:---|:---|
|  |  |  | Sincerely,<br>**BRC INC.** |
|  |  | By: | /s/ Andrew McCormick |
|  |  |  | Andrew McCormick |
|  |  |  | General Counsel and Secretary (CLO) |
| cc: | Chris Mondzelewski, Chief Executive Officer |  |  |
|  | Elizabeth A. Razzano, Esq. (Paul Hastings LLP) |  |  |

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