WACHTELL, LIPTON, ROSEN & KATZ | ||||||||
MARTIN LIPTON HERBERT M. WACHTELL BERNARD W. NUSSBAUM RICHARD D. KATCHER PETER C. CANELLOS MICHAEL W. SCHWARTZ ALLAN A. MARTIN BARRY A. BRYER LAWRENCE B. PEDOWITZ ROBERT B. MAZUR PAUL VIZCARRONDO, JR. PETER C. HEIN HAROLD S. NOVIKOFF DAVID M. EINHORN KENNETH B. FORREST MEYER G. KOPLOW THEODORE N. MIRVIS EDWARD D. HERLIHY DANIEL A. NEFF ERIC M. ROTH WARREN R. STERN ANDREW R. BROWNSTEIN MICHAEL H. BYOWITZ PAUL K. ROWE MICHAEL B. BENNER MARC WOLINSKY DAVID GRUENSTEIN PATRICIA A. VLAHAKIS STEPHEN G. GELLMAN STEVEN A. ROSENBLUM PAMELA S. SEYMON STEPHANIE J. SELIGMAN ERIC S. ROBINSON JOHN F. SAVARESE SCOTT K. CHARLES ANDREW C. HOUSTON PHILIP MINDLIN DAVID S. NEILL JODI J. SCHWARTZ | ADAM O. EMMERICH CRAIG M. WASSERMAN ADAM D. CHINN GEORGE T. CONWAY III RALPH M. LEVENE RICHARD G. MASON KAREN G. KRUEGER DOUGLAS K. MAYER DAVID M. SILK ROBIN PANOVKA DAVID A. KATZ MITCHELL S. PRESSER ILENE KNABLE GOTTS JEFFREY R. BOFFA DAVID M. MURPHY JEFFREY M. WINTNER TREVOR S. NORWITZ BEN M. GERMANA ANDREW J. NUSSBAUM MICHAEL S. KATZKE RACHELLE SILVERBERG DAVID C. BRYAN STEVEN A. COHEN GAVIN D. SOLOTAR DEBORAH L. PAUL DAVID C. KARP RICHARD K. KIM JOSHUA R. CAMMAKER MARK GORDON JOSEPH D. LARSON LAWRENCE S. MAKOW JARED M. RUSMAN JEANNEMARIE O’BRIEN WAYNE M. CARLIN JAMES COLE, JR. STEPHEN R. DiPRIMA NICHOLAS G. DEMMO IGOR KIRMAN JONATHAN M. MOSES | 51 WEST 52ND STREET
NEW YORK, N.Y. 10019-6150
TELEPHONE: (212) 403-1000 FACSIMILE: (212) 403-2000
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GEORGE A. KATZ (1965-1989) JAMES H. FOGELSON (1967-1991)
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OF COUNSEL
WILLIAM T. ALLEN LEONARD M. ROSEN THEODORE GEWERTZ ELLIOTT V. STEIN THEODORE A. LEVINE J. BRYAN WHITWORTH NORMAN REDLICH AMY R. WOLF JOHN M. RICHMAN
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COUNSEL
ADRIENNE ATKINSON PAMELA EHRENKRANZ ANDREW J.H. CHEUNG LAWRENCE A. PASINI
| J. AUSTIN LYONS LORI S. SHERMAN PAULA N. GORDON T. EIKO STANGE DAVID A. SCHWARTZ ADAM J. SHAPIRO JED I. BERGMAN MICHAEL A. CHARISH DAMIAN G. DIDDEN MICHAEL E. GILLIGAN JOHN F. LYNCH ERIC M. ROSOF WILLIAM SAVITT MARTIN J.E. ARMS BENJAMIN D. FACKLER ISRAEL FRIEDMAN DIMITRY JOFFE ROY J. KATZOVICZ ROBERT J. LIUBICIC GREGORY E. OSTLING JONATHAN E. PICKHARDT GREGORY N. RACZ EDWARD J.W. BLATNIK BENJAMIN S. BURMAN NELSON O. FITTS JEFFREY C. FOURMAUX MICHAEL GAT JEREMY L. GOLDSTEIN MAURA R. GROSSMAN JOSHUA M. HOLMES JOSHUA A. MUNN DAVID E. SHAPIRO ANTE VUCIC IAN BOCZKO KEVIN M. COSTANTINO MATTHEW M. GUEST WILLIAM R. HARKER DAVID KAHAN MARK A. KOENIG | DAVID K. LAM KENNETH K. LEE LAURA E. MUÑOZ GEORGE J. RHEAULT MICHAEL S. WINOGRAD FORREST G. ALOGNA JAMES R. LEVINE STEPHANIE P. LISTOKIN GORDON M. MEAD DANIELLE L. ROSE BENJAMIN M. ROTH RICHARD C. SQUIRE ROBIN M. WALL JOSHUA D. BLANK JOSHUA A. FELTMAN JORDAN A. GOLDSTEIN CHETAN GULATI ADAM HICKEY MARGARET ISA EMIL A. KLEINHAUS ANDREW S. JACOBS JASON M. LYNCH HEATHER L. MAHAR DEBORAH MARTINEZ SARAH E. McCALLUM DAVID B. SILVA STEPHANIE J. VAN DUREN KRISHNA VEERARAGHAVAN ADIR G. WALDMAN B. UMUT ERGUN KRISTELIA A. GARCIA RICHARD S. GIPSTEIN SARAH S. JOHNSON SARAH A. LEWIS SARAH FERN MEIL GARRETT B. MORITZ ALISON L. PLESSMAN CHARLES C. YI |
February 11, 2005
VIA EDGAR TRANSMISSION
Mr. Mark Webb
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Re: | Lazard Ltd — |
Registration Statement on Form S-1 (No. 333-121407) relating to the
initial public offering of shares of Lazard Ltd Class A common stock
Dear Mr. Webb:
On behalf of Lazard Ltd, a Bermuda corporation (the “Company”), submitted for filing under the Securities Act of 1933, as amended, is Amendment No. 1 to the Company’s Registration Statement on Form S-1 (the “Registration Statement”), relating to a proposed initial public offering of shares of the Company’s Class A common stock, par value $0.01 per share.
Please note that the filing fee for the Registration Statement was previously paid upon the initial filing of the Registration Statement.
If you have any questions regarding this filing, please contact the undersigned at (212) 403-1340, or Benjamin D. Fackler, Esq. at (212) 403-1395, both of this office, as counsel to the Company.
Very truly yours,
/s/ Kevin M. Costantino
Kevin M. Costantino, Esq.
cc: Scott D. Hoffman, Esq. (Lazard Ltd)