<SEC-DOCUMENT>0001584639-18-000006-index.html : 20180213
<SEC-HEADER>0001584639-18-000006.hdr.sgml : 20180213
<ACCEPTANCE-DATETIME>20180213140451
ACCESSION NUMBER:		0001584639-18-000006
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180213
DATE AS OF CHANGE:		20180213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARINGTON/HILCO ACQUISITION CORP.
		CENTRAL INDEX KEY:			0001622175
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				471455824
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-88677
		FILM NUMBER:		18602042

	BUSINESS ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		(212)974-5710

	MAIL ADDRESS:	
		STREET 1:		888 SEVENTH AVENUE, 17TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Yakira Capital Management, Inc.
		CENTRAL INDEX KEY:			0001584639
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		991 POST ROAD EAST, 2ND FLOOR
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
		BUSINESS PHONE:		(203) 341-0606

	MAIL ADDRESS:	
		STREET 1:		991 POST ROAD EAST, 2ND FLOOR
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BK Management I, Inc.
		DATE OF NAME CHANGE:	20130819
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>eps7774_bhac.htm
<DESCRIPTION>13G_BHAC
<TEXT>
Document 1 - file: eps7774_bhac.htm

</DOCUMENT>
</SEC-DOCUMENT>