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SEC Company Response from MERCANTILE LONG SHORT MANAGER FUND LLC (CIK 0001198145) — Oct 4, 2005

MERCANTILE LONG SHORT MANAGER FUND LLC (CIK 0001198145)
Date: Oct. 4, 2005 · CIK: 0001198145 · Accession: 0000950103-05-002124

AI Filing Summary & Sentiment

File numbers found in text: 333-128729, 811-21258

Referenced dates: October 4, 2005

Date
October 4, 2005
Author
Priya Udeshi
Form
CORRESP
Company
MERCANTILE LONG SHORT MANAGER FUND LLC (CIK 0001198145)

Letter

Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Re:

Dear Ms. Browning:

As per our conversation on Wednesday, September 28, 2005 and our letter dated October 4, 2005, enclosed herewith is one courtesy redlined copy of the Registration Statements on Form N-2 for Amendment No. 3 of Mercantile Long-Short Manager Fund LLC marked to show changes against Amendment No. 2 of Mercantile Long-Short Manager Fund LLC.

Kimberley A. Browning -2- October 4, 2005

Please contact Susan Betteridge Baker at (212) 450-4291, Barbora Moring at (212) 450-4206 or the undersigned at (212) 450-4526 with any questions or comments you may have regarding the enclosed documents.

Very truly yours,
Priya Udeshi

Show Raw Text
CORRESP
1
filename1.htm

Davis Polk & Wardwell

  450 Lexington Ave

  New York, NY 10017

212-450-4526

    October 4, 2005

      Re:

      Mercantile Long-Short Manager Fund LLC

             Registration Statement on Form N-2

             Registration Nos. 333-128729 and 811-21258

  Kimberley A. Browning

  Securities and Exchange Commission

  Division of Corporation Finance

  100 F Street, N.E.

  Washington, D.C. 20549

Dear Ms. Browning:

       As per our conversation on Wednesday, September 28, 2005 and our letter dated October 4, 2005, enclosed herewith is one courtesy redlined copy of the Registration Statements on Form N-2 for Amendment No. 3 of Mercantile Long-Short Manager Fund LLC marked to show changes against Amendment No. 2 of Mercantile Long-Short Manager Fund LLC.

     Kimberley A. Browning
     -2-
     October 4, 2005

       Please contact Susan Betteridge Baker at (212) 450-4291, Barbora Moring at (212) 450-4206 or the undersigned at (212) 450-4526 with any questions or comments you may have regarding the enclosed
documents.

     Very truly yours,

     Priya Udeshi

Enclosures

cc w/o enc:

     Richard Pforte

          Securities and Exchange Commission

     Savonne Ferguson

          Mercantile Long-Short Manager Fund LLC

     S. Elliot Cohan

          Kramer Levin Naftalis & Frankel LLP

     Yukako Kawata

     Susan Betteridge Baker

     Barbora Moring

By Hand Delivery