SEC Comment Letter for Ares Management (ARES) — Oct 14, 2016
Ares Management Corp
Date: Oct. 14, 2016 · CIK: 0001176948 · Accession: 0000000000-16-097097
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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