SEC Comment Letter for Carlyle Group (CG) — Jan 13, 2014
Carlyle Group Inc.
Date: Jan. 13, 2014 · CIK: 0001527166 · Accession: 0000000000-14-001643
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File numbers found in text: 001-35538
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January 13, 2014 Via E -mail Adena T. Friedman Chief Financial Officer The Carlyle Group L.P. 1001 Pennsylvania Avenue, NW Washington, DC 20004 Re: The Carlyle Group L.P. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 14, 2013 File No. 001-35538 Dear Ms. Friedman : We have completed our review of your filing s. 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/ Stephanie J. Ciboroski Stephanie J. Ciboroski Senior Assistant Chief Accountant