SEC Company Response from MAN GLENWOOD LEXINGTON TEI LLC (CIK 0001258669) — Dec 29, 2004
MAN GLENWOOD LEXINGTON TEI LLC (CIK 0001258669)
Date: Dec. 29, 2004 · CIK: 0001258669 · Accession: 0000898432-04-001055
AI Filing Summary & Sentiment
File numbers found in text: 333-118854, 333-120945, 811-21173, 811-21458
Letter
Re: MAN-GLENWOOD LEXINGTON, LLC Registration Statement on Form N-2 (333-118854; 811-21173) MAN-GLENWOOD LEXINGTON TEI, LLC Registration Statement on Form N-2 (333-120945; 811-21458)
Kirkpatrick & Lockhart LLP 75 State Street Boston, MA 02109 December 28, 2004
VIA EDGAR ---------
Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549
Attn: James E. O'Conner
Ladies and Gentlemen:
The staff provided comments on the above-captioned registration statements for Man-Glenwood Lexington, LLC ("Lexington") and Man-Glenwood Lexington TEI, LLC ("TEI" and together with Lexington, the "Funds"), as set forth below. This letter responds to those comments. As discussed with Mr. James O'Connor on December 22, 2004, the Funds will make filings pursuant to Rule 497 to reflect the comments. Also accompanying this letter is a letter from the Funds and Man Investments Inc. requesting acceleration of effectiveness of the above-captioned registration statements, along with the required representations from the Funds.
COMMENT ON LEXINGTON: Please clarify that the borrowing limitations apply for Lexington and the Portfolio Company in the aggregate.
RESPONSE: The requested change will be made.
COMMENT ON TEI: Consider whether the tax disclosure changes should be reflected in a separate risk disclosure.
RESPONSE: The tax risks are set forth generally, and cross referenced to the tax section, where the main discussion appears. As discussed on December 22, 2004, TEI did not add additional disclosure in the risk section to avoid fragmentation of risks and possible investor confusion relating to the tax disclosure, which is centrally located.
Questions should be directed to the undersigned at (617) 261-3231.
Sincerely,
/s/ George J. Zornada
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Kirkpatrick & Lockhart LLP
75 State Street
Boston, MA 02109
December 28, 2004
VIA EDGAR
---------
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: James E. O'Conner
Re: MAN-GLENWOOD LEXINGTON, LLC
Registration Statement on Form N-2 (333-118854; 811-21173)
MAN-GLENWOOD LEXINGTON TEI, LLC Registration Statement on Form
N-2 (333-120945; 811-21458)
Ladies and Gentlemen:
The staff provided comments on the above-captioned registration statements
for Man-Glenwood Lexington, LLC ("Lexington") and Man-Glenwood Lexington TEI,
LLC ("TEI" and together with Lexington, the "Funds"), as set forth below. This
letter responds to those comments. As discussed with Mr. James O'Connor on
December 22, 2004, the Funds will make filings pursuant to Rule 497 to reflect
the comments. Also accompanying this letter is a letter from the Funds and Man
Investments Inc. requesting acceleration of effectiveness of the above-captioned
registration statements, along with the required representations from the Funds.
COMMENT ON LEXINGTON: Please clarify that the borrowing limitations apply
for Lexington and the Portfolio Company in the aggregate.
RESPONSE: The requested change will be made.
COMMENT ON TEI: Consider whether the tax disclosure changes should be
reflected in a separate risk disclosure.
RESPONSE: The tax risks are set forth generally, and cross referenced to
the tax section, where the main discussion appears. As discussed on December 22,
2004, TEI did not add additional disclosure in the risk section to avoid
fragmentation of risks and possible investor confusion relating to the tax
disclosure, which is centrally located.
Questions should be directed to the undersigned at (617) 261-3231.
Sincerely,
/s/ George J. Zornada
---------------------
George J. Zornada
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