SEC Company Response from AB CAP FUND, INC. (CIK 0000081443) — Feb 23, 2026
AB CAP FUND, INC. (CIK 0000081443)
Date: Feb. 23, 2026 · CIK: 0000081443 · Accession: 0000919574-26-001340
AI Filing Summary & Sentiment
File numbers found in text: 811-01716, 811-05088, 811-05555, 811-06068, 811-21034, 811-21497, 811-22671
Letter
VIA EDGAR CORRESPONDENCE Division of Investment Management 100 F Street, NE Washington, DC 20549 Attention: Jeffrey Long Re: In the matter of the SEC Filings set forth in Appendix B hereto
Dear Mr. Long:
Attached as Appendix A are responses to the comments made during your phone conversation with Phyllis Clarke and other representatives of AllianceBernstein L.P. (the “Adviser” or “we”) on January 28, 2026.
If you have any questions regarding our response, please do not hesitate to call me at 629.213.5769.
Sincerely,
/s/ Stephen Woetzel
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CORRESP
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AB FUNDS
501 Commerce Street
Nashville, TN 37203
February 23, 2026
VIA EDGAR CORRESPONDENCE
Division of Investment Management
Disclosure Review and Accounting Office
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Jeffrey Long
Re: In the matter of the SEC Filings set forth in Appendix B hereto
Dear Mr. Long:
Attached as Appendix A are responses to the comments made during
your phone conversation with Phyllis Clarke and other representatives of AllianceBernstein L.P. (the “Adviser” or “we”)
on January 28, 2026.
If you have any questions regarding our response, please do not
hesitate to call me at 629.213.5769.
Sincerely,
/s/ Stephen Woetzel
Stephen Woetzel
Treasurer and Chief Financial
Officer of each Fund
cc: Michael Reyes, Senior Vice President of the Funds
Nancy Hay, AllianceBernstein L.P.
Stephen Laffey, AllianceBernstein L.P.
Jennifer Friedland, AllianceBernstein L.P.
Vercelia Petty, AllianceBernstein L.P.
Appendix A
Comment #1
AB Multi-Manager Alternative Fund
Within the financial statements (Statement of Operations and Financial
Highlights), the Fund had approximately six basis points of interest expense, should the prospectus fee table include a line for interest
expense?
Response #1:
The Adviser will update the prospectus fee table to include interest
expense, when applicable, for future prospectus filings.
Comment #2
AB Multi-Manager Alternative Fund
For restricted securities within the schedule of investments, ensure
the acquisition date and cost are included for each restricted security going forward, as required by regulation SX 12-12, footnote 8.
Response #2:
The Adviser will ensure the acquisition date and cost are included
within the schedule of investments for all restricted securities going forward.
Appendix B
1940 Act
File
Number
Registrant Name
Series Name
Fiscal Year-
End
Reviewed
811-01716
AB CAP FUND, INC.
AB Sustainable US Thematic Portfolio
6/30/2025
811-01716
AB CAP FUND, INC.
AB Concentrated Growth Fund
6/30/2025
811-01716
AB CAP FUND, INC.
AB Select US Long/Short Portfolio
6/30/2025
811-01716
AB CAP FUND, INC.
AB Global Core Equity Portfolio
6/30/2025
811-01716
AB CAP FUND, INC.
AB Select US Equity Portfolio
6/30/2025
811-01716
AB CAP FUND, INC.
AB Emerging Markets Multi-Asset Portfolio
3/31/2025
811-01716
AB CAP FUND, INC.
AB Concentrated International Growth Portfolio
6/30/2025
811-01716
AB CAP FUND, INC.
AB Small Cap Growth Portfolio
7/31/2025
811-05088
AB PORTFOLIOS
AB Tax-Managed Wealth Appreciation Strategy
8/31/2025
811-05088
AB PORTFOLIOS
AB Sustainable Thematic Balanced Portfolio
8/31/2025
811-05088
AB PORTFOLIOS
AB All Market Total Return Portfolio
8/31/2025
811-05088
AB PORTFOLIOS
AB Wealth Appreciation Strategy
8/31/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
New York Municipal Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Overlay B Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
California Municipal Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Diversified Municipal Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Emerging Markets Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Intermediate Duration Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Overlay A Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Tax-Aware Overlay A Portfolio
9/30/2025
811-05555
SANFORD C. BERNSTEIN FUND, INC.
Tax-Aware Overlay B Portfolio
9/30/2025
811-06068
AB FIXED-INCOME SHARES, INC.
AB Government Money Market Portfolio
4/30/2025
811-21034
SANFORD
C. BERNSTEIN FUND II, INC.
Bernstein Intermediate Duration Institutional Portfolio
9/30/2025
811-21497
AB CORPORATE SHARES
AB Municipal Income Shares
4/30/2025
811-21497
AB CORPORATE SHARES
AB Corporate Income Shares
4/30/2025
811-21497
AB CORPORATE SHARES
AB Impact Municipal Income Shares
4/30/2025
811-21497
AB CORPORATE SHARES
AB Taxable Multi-Sector Income Shares
4/30/2025
811-22671
AB MULTI-MANAGER ALTERNATIVE FUND
AB Multi-Manager Alternative Fund
3/31/2025