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SEC Comment Letter 0000000000-23-012691 to Lazard Ltd (LAZ) (CIK 0001311370) (LAZ)

Lazard Ltd (LAZ) (CIK 0001311370)
Date: Nov. 20, 2023 · CIK: 0001311370 · Accession: 0000000000-23-012691

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-275510

Date
November 20, 2023
Author
Office of Finance
Form
UPLOAD
Company
Lazard Ltd (LAZ) (CIK 0001311370)

Letter

United States securities and exchange commission logo November 20, 2023 Peter R. Orszag Chief Executive Officer Lazard Ltd Clarendon House 2 Church Street Hamilton HM 11, Bermuda Re:Lazard Ltd Registration Statement on Form S-4 Filed November 13, 2023 File No. 333-275510 Dear Peter R. Orszag: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Robert Arzonetti at 202-551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Stephen M. Salley

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United States securities and exchange commission logo
November 20, 2023
Peter R. Orszag
Chief Executive Officer
Lazard Ltd
Clarendon House
2 Church Street
Hamilton HM 11, Bermuda
Re:Lazard Ltd
Registration Statement on Form S-4
Filed November 13, 2023
File No. 333-275510
Dear Peter R. Orszag:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Robert Arzonetti at 202-551-8819 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Stephen M. Salley