SEC Comment Letter for Carlyle Group (CG) — Oct 19, 2015
Carlyle Group Inc.
Date: Oct. 19, 2015 · CIK: 0001527166 · Accession: 0000000000-15-050311
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File numbers found in text: 001-35538
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October 19, 2015 Mail Stop 4546 Via E -mail Curtis L. Buser Chief Financial Officer The Carlyle Group L.P. 1001 Pennsylvania Avenue, NW Washington, D.C. 20004 -2505 Re: The Carlyle Group L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 26, 2015 File No. 001-35538 Dear Mr. Buser : 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 l aws 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/ Hugh West Hugh West Accounting Branch Chief Office of Financial Services