0001104659-14-021730.txt : 20140530 0001104659-14-021730.hdr.sgml : 20140530 20140321110742 ACCESSION NUMBER: 0001104659-14-021730 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140321 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KKR & Co. L.P. CENTRAL INDEX KEY: 0001404912 STANDARD INDUSTRIAL CLASSIFICATION: INVESTMENT ADVICE [6282] IRS NUMBER: 260426107 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 WEST 57TH STREET STREET 2: SUITE 4200 CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-750-8300 MAIL ADDRESS: STREET 1: 9 WEST 57TH STREET STREET 2: SUITE 4200 CITY: NEW YORK STATE: NY ZIP: 10019 CORRESP 1 filename1.htm

 

KKR & CO. L.P.

9 WEST 57TH STREET, SUITE 4200

NEW YORK, NEW YORK  10019

(212) 750-8300

 

March 21, 2014

 

Via EDGAR Transmission

 

Suzanne Hayes
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-7010

 

Re:          KKR & Co. L.P.
Registration Statement on Form S-4 (as amended)
File No. 333-193359

 

Dear Ms. Hayes:

 

On behalf of KKR & Co. L.P. (“KKR”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 3:00 p.m., Washington, D.C. time, on March 24, 2014, or as soon thereafter as practicable. As requested by the staff of the Securities and Exchange Commission (the “Commission”), KKR hereby acknowledges that:

 

·      should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·      the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve KKR from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·      KKR may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

We request that we be notified of such effectiveness by telephone call to Joseph H. Kaufman of Simpson Thacher & Bartlett LLP at (212) 455-2948.

 


 

 

Very truly yours,

 

 

 

KKR & CO. L.P.

 

 

 

 

 

By:

KKR Management LLC,

 

 

its general partner

 

 

 

 

 

 

 

 

 

By:

/s/ David J. Sorkin

 

 

Name:

David J. Sorkin

 

 

Title:

General Counsel & Secretary

 

[Signature Page to Acceleration Request]