Correspondence 0001193125-23-283420 from Lazard Ltd (LAZ) (CIK 0001311370) (LAZ)
Lazard Ltd (LAZ) (CIK 0001311370)
Date: Nov. 27, 2023 · CIK: 0001311370 · Accession: 0001193125-23-283420
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File numbers found in text: 333-275510
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CORRESP 1 filename1.htm CORRESP Lazard Ltd Clarendon House 2 Church Street Hamilton HM 11, Bermuda November 27, 2023 Via EDGAR United States Securities and Exchange Commission, Division of Corporation Finance, Office of Finance, 100 F Street N.E., Washington, D.C. 20549. Attention: Mr. Robert Arzonetti Re: Lazard Ltd Registration Statement on Form S-4 Filed November 13, 2023 File No. 333-275510 Dear Mr. Arzonetti: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lazard Ltd hereby respectfully requests that the effectiveness of the above-referenced registration statement on Form S-4, File No. 333-275510, as amended, be accelerated so that it will be declared effective at 12:00 pm Eastern Time on November 29, 2023, or as soon as practicable thereafter, unless Lazard Ltd notifies you otherwise prior to such time. Please contact Stephen M. Salley of Sullivan & Cromwell LLP via telephone at (212) 558-4998 or via email at salleys@sullcrom.com with any questions or comments regarding this filing. In addition, please notify Mr. Salley when this request for acceleration has been granted. Very truly yours, Lazard Ltd By: /s/ Shari Soloway Name: Shari Soloway Title: Counsel cc: Peter R. Orszag Christian A. Weideman (Lazard Ltd) Keith A. Pagnani Stephen M. Salley (Sullivan & Cromwell LLP)