efc8-1068_emailform10ka.htm

Delaware		84-1676365
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

	c/o MAN INVESTMENTS (USA) CORP. 123 North Wacker Drive, 28th Floor Chicago, Illinois 60606
	(Address of principal executive offices)

Registrant’s telephone number, including area code: (312) 881-6800

Securities registered pursuant to Section 12(g) of the Act: Class A and Class B Units of Limited Liability Company Interest

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [ ] No [X ]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [ ] No [X ]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K/A or any amendment to this Form 10-K/A. [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes [ ] No [ X ]

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter.

The report of Deloitte & Touche and the financial statements of the Registrant for the year ended March 31, 2008, which constitutes the Registrant’s annual report to its Unitholders are included herewith as exhibit 13.02 and are incorporated by reference into Item 8 of this Annual Report on Form 10-K/A.

The purpose of this amendment is to correct a typographical error on Registrant’s Statement of Cash Flows, included in Exhibit 13.01 to Registrant’s Annual Report on Form 10-K filed on June 30, 2008, that inadvertently indicated the Managing Member’s seed capital investment, made in connection with the organization of Registrant as occurring during the fiscal year ended March 31, 2007 when, in fact, such investment occurred in the prior fiscal year.

Financial statements required by this item, including the report of the independent registered accounting firm for the fiscal years ended March 31, 2008 and 2007 are included as Exhibit 13.02 to this report and incorporated by reference into this Item 8.

The following summarized quarterly financial information presents the results of operations of the Class A Units for the three month periods ended June 30, September 30, December 31 and March 31 during the fiscal years for which Man-AHL 130 was in operation. This information has not been audited. The Class B Units commenced operations as of April 1, 2008.

Period Ended:	September 30 2007			December 31 2007		March 31 2008
Interest Income:	$	812		$	1,134	$	1,357
Net Realized and Unrealized Gains (Losses):	$	3,185		$	14,491	$	50,077
Expenses:	$	1,955		$	5,414	$	14,692
Net Income (Loss):	$	2,043		$	10,212	$	36,742
Increase (Decrease) in Net Asset Value per Unit	$	(0.82	)	$	6.46	$	13.88

Period Ended:	June 30 2007		September 30 2007			December 31 2007		March 31 2008
Interest Income:	$	113,383	$	105,078		$	99,125	$	77,542
Net Realized and Unrealized Gains (Losses):	$	2,370,435	$	26,004		$	1,361,161	$	2,856,496
Expenses:	$	635,393	$	202,688		$	434,346	$	777,160
Net Income (Loss):	$	1,848,425	$	(71,606	)	$	1,025,940	$	2,156,875
Increase (Decrease) in Net Asset Value per Unit	$	12.32	$	(0.48	)	$	6.84	$	14.39

There were no extraordinary, unusual or infrequently occurring items recognized in any quarter within the two most recent fiscal years. There have been no year-end adjustments that are material to the results of any fiscal quarter reported above.

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on the 15th day of July, 2008.

	MAN-AHL 130, LLC

	By:	Man Investments (USA) Corp., Managing Member

	By:	/s/ Alicia B. Derrah
		Alicia B. Derrah
		Chief Financial Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Managing Member of the Registrant in the capacities and on the date indicated.

Signature	Title with Managing Member	Date

/s/ Alicia B. Derrah	Chief Financial Officer	July 15, 2008
Alicia B. Derrah	(Principal Financial and Accounting Officer)

(Being the principal financial officer and principal accounting officer of Man Investments (USA) Corp.)