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SEC Comment Letter 0000000000-23-013707 to ALLIANCEBERNSTEIN L.P. (CIK 0001109448)

ALLIANCEBERNSTEIN L.P. (CIK 0001109448)
Date: Dec. 15, 2023 · CIK: 0001109448 · Accession: 0000000000-23-013707

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-29961

Date
December 15, 2023
Author
Office of Finance
Form
UPLOAD
Company
ALLIANCEBERNSTEIN L.P. (CIK 0001109448)

Letter

United States securities and exchange commission logo December 15, 2023 Bill Siemers Interim Chief Financial Officer AllianceBernstein L.P. 501 Commerce Street Nashville, TN 37203 Re:AllianceBernstein L.P. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 000-29961 Dear Bill Siemers: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance

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United States securities and exchange commission logo
December 15, 2023
Bill Siemers
Interim Chief Financial Officer
AllianceBernstein L.P.
501 Commerce Street
Nashville, TN 37203
Re:AllianceBernstein L.P.
Form 10-K for Fiscal Year Ended December 31, 2022
File No. 000-29961
Dear Bill Siemers:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance