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September 12, 2012

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Biglari Holdings Inc.

Preliminary Proxy Statement on Schedule 14A

Accession No.:  0000921895-12-001843

Filing Date:  September 12, 2012

Dear Sir or Madam:

On September 12, 2012, Biglari Holdings Inc. (the “Company”) transmitted the above captioned preliminary proxy statement with respect to a special meeting of shareholders of the Company (the “Proxy Statement”) via the Securities and Exchange Commission’s EDGAR system for filing pursuant to Rule 14a-6(a) promulgated under the Securities Exchange Act of 1934, as amended.

Please direct any questions or comments that you may have concerning the Proxy Statement by telephone to Steve Wolosky at 212-451-2333 or the undersigned at 212-451-2230 or by facsimile to 212-451-2222.

Very truly yours,

/s/ Michael R. Neidell

Michael R. Neidell

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