United States securities and exchange commission logo October 23, 2020 Daniel Shribman Chief Executive Officer B. Riley Principal Merger Corp. II 299 Park Avenue, 21st Floor New York, New York 10171 Re: B. Riley Principal Merger Corp. II Preliminary Proxy Statement on Schedule 14A Filed September 11, 2020 File No. 001-39291 Dear Mr. Shribman: 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 Manufacturing cc: Joel Rubinstein