SEC Comment Letter for Blackstone (BX) — Jan 23, 2013
Blackstone Inc.
Date: Jan. 23, 2013 · CIK: 0001393818 · Accession: 0000000000-13-003850
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January 23 , 2013
Via E -mail
Mr. Laurence A. Tosi
Chief Financial Officer
The Blackstone Group L.P.
345 Park Avenue
New York, New York 10154
RE: The Blackstone Group L.P.
Form 10 -K for the Year E nded December 31, 2011
Filed February 28, 2012
File No. 1-33551
Dear Mr. Tosi:
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
Rufus Decker
Accounting Branch Chief