SEC Comment Letter for Ares Management (ARES) — Dec 7, 2015
Ares Management Corp
Date: Dec. 7, 2015 · CIK: 0001176948 · Accession: 0000000000-15-056816
AI Filing Summary & Sentiment
Letter
December 7, 2015 Mail Stop 4546 Via E -mail Antony P. Ressler Chairman and Chief Executive Officer Ares Management, L.P. 2000 Avenue of the Stars, 12th Floor Los Angeles, CA 90067
Re: Ares Management, L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 2 0, 2015 File No. 00 1-36429
Dear Mr. Ressler :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require.
Sincerely,
/s/ Hugh West
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December 7, 2015 Mail Stop 4546 Via E -mail Antony P. Ressler Chairman and Chief Executive Officer Ares Management, L.P. 2000 Avenue of the Stars, 12th Floor Los Angeles, CA 90067 Re: Ares Management, L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 2 0, 2015 File No. 00 1-36429 Dear Mr. Ressler : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable r ules require. Sincerely, /s/ Hugh West Hugh West Accounting Branch Chief Office of Financial Services