Item 7.01 Regulation FD Disclosure.

We posted our annual letter to shareholders to our website, www.jefferies.com, on January 4, 2021. The letter is attached hereto as Exhibit 99 and is incorporated herein by reference.

The information provided in this Item 7.01, including Exhibit 99, is intended to be "furnished" and shall not be deemed "filed" for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into any other filing under the Securities Act or the Exchange Act, except as expressly set forth by specific reference in such a filing.

Item 9.01. Financial Statements and Exhibits

The following exhibit is furnished with this report:





Number     Exhibit

 99          January 4, 2021 annual letter to shareholders.

 104       Cover Page Interactive Data File (embedded within the Inline
           XBRL document)

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