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
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File numbers found in text: 333-275510
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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