# EDGAR Filing Document

**Accession Number:** 0001726173
**File Stem:** 0000000000-23-001017
**Filing Date:** 2023-2
**Character Count:** 2270
**Document Hash:** 86c24801d2a63e1c8e82c8a47d367ed0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001017.hdr.sgml**: 20230302

**ACCESSION NUMBER**: 0000000000-23-001017

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Biglari Holdings Inc.
- **CENTRAL INDEX KEY:** 0001726173
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 823784946
- **STATE OF INCORPORATION:** IN
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 19100 RIDGEWOOD PKWY, SUITE 1200
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78259
- **BUSINESS PHONE:** 210-344-3400

**MAIL ADDRESS:**
- **STREET 1:** 19100 RIDGEWOOD PKWY, SUITE 1200
- **CITY:** SAN ANTONIO
- **STATE:** TX
- **ZIP:** 78259

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NBHSA Inc.
- **DATE OF NAME CHANGE:** 20171221

## Text-Extract

```

United States securities and exchange commission logo

                     February 1, 2023

       Bruce Lewis
       Controller
       Biglari Holdings Inc.
       19100 Ridgewood Parkway, Suite 1200
       San Antonio, Texas 78259

                                                        Re: Biglari Holdings
Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 28,
2022
                                                            Form 10-Q for
Fiscal Quarter Ended September 30, 2022
                                                            Filed November 4,
2022
                                                            File No. 001-38477

       Dear Bruce Lewis:

              We have completed our review of your filing. 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.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Trade & Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._