SEC Comment Letter for KKR & Co. (KKR) — Sep 21, 2015
KKR & Co. Inc.
Date: Sept. 21, 2015 · CIK: 0001404912 · Accession: 0000000000-15-046459
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File numbers found in text: 001-34820
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September 21, 2015 Mail Stop 4546 Via E -mail William J. Janetschek Chief Financial Officer KKR & Co. L.P. 9 West 57th Street, Suite 4200 New York, NY 10019 Re: KKR & Co. L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 001-34820 Dear Mr. Janetschek : 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 Unite d 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/ Hugh West Hugh West Accounting Branch Chief Office of Financial Services II