-----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, IiddNmQCSNFooW6c8Hw2MdICcr2bomXzgc3hZKUWTbNWrLDpOoDqNUDRmsKHSqAG 8KhBKf+SW629aWHaNffdsA== 0001047469-06-006903.txt : 20061114 0001047469-06-006903.hdr.sgml : 20061114 20060511171756 ACCESSION NUMBER: 0001047469-06-006903 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LEHMAN BROTHERS HOLDINGS INC CENTRAL INDEX KEY: 0000806085 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 133216325 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LEHMAN BROTHERS STREET 2: 745 SEVENTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2125267000 MAIL ADDRESS: STREET 1: LEHMAN BROTHERS STREET 2: 745 SEVENTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: SHEARSON LEHMAN HUTTON HOLDINGS INC DATE OF NAME CHANGE: 19901017 CORRESP 1 filename1.htm

[LETTERHEAD OF LEHMAN BROTHERS HOLDINGS INC.]

 

 

                                                                                                           May 11, 2006

Re:                       Lehman Brothers Holdings Inc.

                                        Lehman Brothers Holdings E-Capital Trust I

                                        Lehman Brothers Holdings E-Capital LLC I

                                        Registration Statement on Form S-4
File Nos. 333-129195, 333-129195-02, 333-129195-01

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lehman Brothers Holdings Inc., Lehman Brothers Holdings E-Capital Trust I and Lehman Brothers Holdings E-Capital LLC I (collectively, the “Registrants”) hereby request that the effective date of Registration Statement Nos. 333-129195, 333-129195-02 and 333-129195-01 referenced above be accelerated so that this Registration Statement may become effective by 12:00 p.m. Eastern Time on May 15, 2006, or as soon thereafter as practicable.

 

The Registrants acknowledge that:

 

•                                          should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

•                                          the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

•                                          the Registrants may not assert 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.

 

 


 

 

The Registrants request that they will be notified of such effectiveness by telephone call to Andrew Keller of Simpson Thacher & Bartlett LLP, at 212-455-3577, or to Simone Bono of Simpson Thacher & Bartlett LLP, at 212-455-3644.

 

 

 

Very truly yours,

 

 

 

 

LEHMAN BROTHERS HOLDINGS INC.

 

LEHMAN BROTHERS HOLDINGS E-CAPITAL TRUST I

 

LEHMAN BROTHERS HOLDINGS E-CAPITAL LLC I

 

 

 

 

 

 

 

 

 

 

By:

/s/ Barrett S. DiPaolo

 

Name: Barrett S. DiPaolo

 

 

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