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SEC Comment Letter for Ares Management (ARES) — Oct 14, 2016

Ares Management Corp
Date: Oct. 14, 2016 · CIK: 0001176948 · Accession: 0000000000-16-097097

AI Filing Summary & Sentiment

Date
December 31, 2015
Author
/s/ Hugh West
Form
UPLOAD
Company
Ares Management Corp

Letter

October 14 , 2016 Mail Stop 4 720 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, 2015 Filed February 29, 2016 File No. 00 1-36429

Dear Mr. Ressler :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Hugh West

Show Raw Text
October 14 , 2016
Mail Stop 4 720

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, 2015
 Filed February 29, 2016
File No. 00 1-36429

Dear Mr. Ressler :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Hugh West

Hugh West
Accounting Branch Chief
Office of Financial Services