-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UEdYaL6cQdSMQLpyLuRlVKNdIWMlXNiCs6UTGaiNar3+eHm7ACwePTf3XVQa2lxk czxFIZrPTreNGCEhHXzvZw== 0000905148-10-000917.txt : 20100601 0000905148-10-000917.hdr.sgml : 20100531 20100412145340 ACCESSION NUMBER: 0000905148-10-000917 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAN-AHL 130, LLC CENTRAL INDEX KEY: 0001326101 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 421662926 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 123 NORTH WACKER DRIVE STREET 2: 28TH FLOOR CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 312-881-6800 MAIL ADDRESS: STREET 1: 123 NORTH WACKER DRIVE STREET 2: 28TH FLOOR CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: MAN AP 130, LLC DATE OF NAME CHANGE: 20050504 CORRESP 1 filename1.htm efc19-300_fmcorrersp.htm
 
MAN LETTERHEAD


April 12, 2010

Ms. Cicely LaMothe
   Branch Chief
Division of Corporation Finance
United States Securities and
-    Exchange Commission
100 F Street N.E.
Washington, D.C.  20549


Re:          Man-AHL 130, LLC
Form 10-K for the fiscal year ended March 31, 2009
Form 10-Q for the period ended December 31, 2010
File No. 000-53217
 
Dear Ms. LaMothe:
 
 
We thank the Staff for its letter of March 26, 2010 commenting on our responses to the Staff's comment letter dated February 26, 2010 with respect to the above referenced Form 10-K and Form 10-Q.  We note that the Staff's most recent comments request the Registrant to take certain actions or include certain information with respect to future filings with the Commission.  On April 1, 2010, the Registrant filed a Form 15 and, accordingly, will not be making any further filings.
 
 
If the Staff has any questions or would like any further information, please do not hesitate to call the undersigned at 312-881-6811.
 
 
 
 
  Sincerely,  
     
 
Alicia B. Derrah
Chief Financial Officer
Man Investments (USA) Corp, managing member
Man-AHL 130, LLC
 

 

 
 
 
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