April 9, 2015

By EDGAR

Mr. Hugh West

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: AllianceBernstein Holding L.P.

Form 10-K for the Fiscal Year Ended December 31, 2014

Filed February 12, 2015

File No. 001-09818

AllianceBernstein L.P.

Form 10-K for the Fiscal Year Ended December, 31, 2014

Filed February 12, 2015

File No. 000-29961

Dear Mr. West:

As we discussed on the telephone on Tuesday, April 7, 2015, we would like to request an extension in responding to your comments until the week of May 4, 2015. This will provide us with adequate time to address your comments in a response letter and in our first quarter 2015 Form 10-Q, where appropriate, while also completing our first quarter closing process (culminating with our Earnings Release and Form 10-Q filing on April 30, 2015).

If you have any questions please do not hesitate to contact me at (212) 823-3023.

Sincerely,

/s/ John C. Weisenseel

John C. Weisenseel

Chief Financial Officer

AllianceBernstein Holding L.P. and AllianceBernstein L.P.