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Riley Financial, Inc. S-8 08/03/2018'CALCULATION OF REGISTRATION FEE,$Title of Securities to be Registered#Amount to be Registered (1)Proposed Maximum1)Proposed Maximum Aggregate Offering Price Amount of  $ Offering Price Per Share (2)~ ъ€€€ Registration Fee  Common Stock~ ¬∆- 33333≥5@~ вXб )\П¬х®Я@  $ ____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/„$ ,№€Ќ€Ј€Ђ€А€t€h€\€Яю5юЁэ—э≈эЭэ=PF0*8X> ґ@е  l … !bт  dь©с“MbP?_*+ВА%€БјМ,БЅГД&¬ў≠e2ў?'¬ў≠e2ў?(¬ў≠e2ў?)¬ў≠e2ў?°",D/а?а?д!CALCULATION OF REGISTRATION FEE SIGNATURESPOWER OF ATTORNEY!Mintz Levin Cohn Ferris Glovsky Exhibit 231U } Ю} $ } y<} $ } Ю} $ } ґ} $ } ™ } $ }  !  б б б б б б б б б б б б б б б б б б б б б б б б б б б б б б б б B. Riley Financial, Inc. S-8 08/03/2018ITEM 8. EXHIBITS.!Incorporated by Reference Exhibit Number  Exhibit Description  Filed Herewith  Form  File No.   Filing Date ffffff@ : 2Amended and Restated Certificate of Incorporation,    10-Q   001-37503   08/03/2018  / 'as amended dated as of August 17, 2015. Ќћћћћћ@ 0 (Amended and Restated Bylaws, dated as of    10-Q   000-54010   11/06/2014   November 6, 2014.333333@)!Form of Common Stock Certificate. 10-K 000-54010   03/30/2015ЪЩЩЩЩЩ@*"2018 Employee Stock Purchase Plan. 8-K 001-37503   07/31/2018ffffff@.&Opinion of Mintz, Levin, Cohn, Ferris, X  0(Glovsky and Popeo, P.C. (?Mintz Levin?),"counsel to the Registrant.ЪЩЩЩЩ7@Consent of Marcum LLP. X  3333337@7/Consent of BDO USA, LLP, Independent Registered X  $Accounting Firm of FBR & Co.ЌћћћћL7@7/Consent of BDO USA, LLP, Independent Registered X  -%Accounting Firm of magicJack VocalTec Ltd.ffffff7@3+Consent of Mintz Levin (included in Exhibit X   5.1).ЪЩЩЩЩ8@0(Power of Attorney (included on signature X  -%page of this Registration Statement).$____________________________1)Created by Morningstar Document Research.„D&l№€Ќ€Ј€Ђ€О€В€v€j€ €?юlэ!эXь#ьaыЯъощҐщdщ√ш ш…чч∆цЮцихњх х√фЈф б0 (http://documentresearch.morningstar.com/„H=PF0*8X> ґ@е"    l … }%  dь©с“MbP?_*+ВА%€БјМ,БЅГД&¬ў≠e2ў?'¬ў≠e2ў?(¬ў≠e2ў?)¬ў≠e2ў?°",D/а?а?д!CALCULATION OF REGISTRATION FEEITEM 8 EXHIBITSPOWER OF ATTORNEY!Mintz Levin Cohn Ferris Glovsky Exhibit 231U } $ } Ж} $4} $ ббббббббб б б б б ббббб B. Riley Financial, Inc. S-8 08/03/2018 SIGNATURES B. RILEY FINANCIAL, INC.        By: /s/ Phillip J. Ahn     Phillip J. Ahn    3 +Chief Financial Officer and Chief Operating     Officer$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/„(QT№€Ќ€Ј€Ђ€Х€Й€}€q€)€нюЬюRюлэіэ®эАэ=PF0*8X> ґ@е" l … 1e1™6  dь©с“MbP?_*+ВА%€БјМ,БЅГД&¬ў≠e2ў?'¬ў≠e2ў?(¬ў≠e2ў?)¬ў≠e2ў?°",D/а?а?д!CALCULATION OF REGISTRATION FEEITEM 8 EXHIBITS SIGNATURES!Mintz Levin Cohn Ferris Glovsky Exhibit 231U } $} $ } $4} $ } Ю 1ббббббббб б б б б ббббббббббббббббббб B. Riley Financial, Inc. S-8 08/03/2018POWER OF ATTORNEY Signature Title Date /s/ Bryant R. Riley / 'Co-Chief Executive Officer and Director  August 3, 2018  ' ( Principal Executive Officer ) Bryant R. Riley      /s/ Thomas J. Kelleher / 'Co-Chief Executive Officer and Director  August 3, 2018'( Principal Executive Officer )Thomas J. Kelleher/s/ Phillip J. Ahn3+Chief Financial Officer and Chief OperatingAugust 3, 2018Officer'( Principal Financial Officer )Phillip J. Ahn/s/ Howard E. Weitzman Chief Accounting OfficerAugust 3, 2018( ( Principal Accounting Officer )Howard E. Weitzman/s/ Robert D?AgostinoDirectorAugust 3, 2018Robert D?Agostino/s/ Andrew GumaerDirectorAugust 3, 2018 Andrew Gumaer„D l№€Ќ€Ј€Ђ€О€В€v€j€€ШюUю:ююэwэ4ээЏьSь(ьеыЋыПыы”ъµъyъъхщєщVщ б!б"б#б$б%б&б'б(б)б*б+б,б-б.б/б0б /s/ Todd D. Sims  Director  August 3, 2018! Todd D. Sims"""""#/s/ Mikel H. Williams##Director##August 3, 2018$Mikel H. Williams%%%%%&/s/ Robert L. Antin&&Director&&August 3, 2018'Robert L. Antin((((()/s/ Michael J. Sheldon))Director))August 3, 2018*Michael J. Sheldon++++++,-$.____________________________1/)Created by Morningstar Document Research.00(http://documentresearch.morningstar.com/„&э@Ю€Ж€J€гю∆юКю%ю юќэfэHээфьиьјь=PF0*8X> ґ@е"00//.. l … µ<  dь©с“MbP?_*+ВА%€БјМ,БЅГД&¬ў≠e2ў?'¬ў≠e2ў?(¬ў≠e2ў?)¬ў≠e2ў?°",D/а?а?д!CALCULATION OF REGISTRATION FEEITEM 8 EXHIBITS SIGNATURESPOWER OF ATTORNEY Exhibit 231U } $ } a/ ббббббббб б б б б бббббб B. Riley Financial, Inc. S-8 08/03/2018;3Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.Very truly yours,   / '/s/ Mintz, Levin, Cohn, Ferris, Glovsky  and Popeo, P.C. / 'Mintz, Levin, Cohn, Ferris, Glovsky and   Popeo, P.C.$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/„*жh№€Ќ€Ј€Ђ€l€`€T€H€€€»ю°юbю?ю3ю'ю€э=PF0*8X> ґ@е l … 6B  dь©с“MbP?_*+ВА%€БјМ,БЅГД&¬ў≠e2ў?'¬ў≠e2ў?(¬ў≠e2ў?)¬ў≠e2ў?°",D/а?а?д!CALCULATION OF REGISTRATION FEEITEM 8 EXHIBITS SIGNATURESPOWER OF ATTORNEY!Mintz Levin Cohn Ferris GlovskyU } Ю} $ ббббббббб б б б б ббббб B. Riley Financial, Inc. S-8 08/03/2018 Exhibit 23.1/s/ Marcum llp    Marcum llp   New York, NY  August 3, 2018  $____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/„(LT№€Ќ€Ј€Ђ€У€З€{€o€I€1€€лю≈юєю≠юЕю=PF0*8X> ґ@е Root Entry€€€€€€€€ јFю€€€Book €€€€€€€€€€€€ їB  !ю€€€ю€€€э€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€