# EDGAR Filing Document

**Accession Number:** 0001891101
**File Stem:** 0001104659-23-037561
**Filing Date:** 2023-3
**Character Count:** 1847
**Document Hash:** 41292f74a9e8c852ea18f7b5e606d73f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-037561.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001104659-23-037561

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**FILER**: 

**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:** CORRESP

**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

**BRC Inc.**

1144 S. 500 W<br> Salt Lake City, UT 84101<br> (801) 874-1189

March 28, 2023

***VIA EDGAR***

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

RE: BRC Inc. (the "<u>Company</u>")

Registration Statement on Form S-3

File No. 333-270727

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-3 (File No. 333-270727) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on March 30, 2023, or as soon as practicable thereafter.

Please do not hesitate to contact Alborz Tolou of Kirkland & Ellis LLP at (212) 909-3133 with any questions or comments with respect to this letter.

---

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

---