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SEC Comment Letter for Blackstone (BX) — Jan 23, 2013

Blackstone Inc.
Date: Jan. 23, 2013 · CIK: 0001393818 · Accession: 0000000000-13-003850

AI Filing Summary & Sentiment

Date
December 31, 2011
Author
/s/ Rufus Decker
Form
UPLOAD
Company
Blackstone Inc.

Letter

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

Show Raw Text
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