COVER 6 filename6.txt SIDLEY AUSTIN BROWN & WOOD LLP BEIJING BANK ONE PLAZA LOS ANGELES 10 S. DEARBORN STREET BRUSSELS CHICAGO, ILLINOIS 60603 NEW YORK TELEPHONE 312 853 7000 CHICAGO FACSIMILE 312 853 7036 SAN FRANCISCO www.sidley.com DALLAS SHANGHAI FOUNDED 1866 GENEVA SINGAPORE HONG KONG TOKYO LONDON WASHINGTON, D.C. WRITER'S DIRECT NUMBER WRITER'S E-MAIL ADDRESS October 21, 2005 VIA EDGAR --------- Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Man-AHL 130, LLC - Amendment No.2 to Registration Statement on Form S-1 Dear Ladies and Gentlemen: Accompanying this letter for filing pursuant to the Securities Act of 1933, as amended, is a conformed copy of Amendment No. 2 to the Registration Statement on Form S-1, with exhibits, relating to a proposed offering by Man-AHL 130, LLC of Units of Limited Liability Company Interests. Manually executed signature pages and consents have been executed prior to the time of this electronic filing and will be retained by Man-AHL 130, LLC for five years. Please contact James B. Biery at (312) 853-7557 or Nathan Ballard at (312) 853-2667 with any questions or comments. Very Truly Yours, James B. Biery SIDLEY AUSTIN BROWN & WOOD LLP IS AN ILLINOIS LIMITED LIABILITY PARTNERSHIP PRACTICING IN AFFILIATION WITH OTHER SIDLEY AUSTIN BROWN & WOOD PARTNERSHIPS