March 21, 2005
VIA EDGAR TRANSMISSION
Mr. Mark Webb
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
| | | Registration Statement on Form S-1 relating to the |
| | | initial public offering of equity security units of Lazard Ltd |
Ladies and Gentlemen:
On behalf of Lazard Ltd, a Bermuda corporation (the “Company”), and Lazard Group Finance LLC, a Delaware limited liability company (together with the Company, the “Registrants”), submitted for filing under the Securities Act of 1933, as amended, is the Registrants Registration Statement on Form S-1 (the “Registration Statement”), relating to a proposed initial public offering of equity security units shares of the Company.
In connection with the filing of the Registration Statement, a filing fee of $67,678 in the aggregate was paid to the Commission on March 18, 2005.
Securities and Exchange Commission
March 21, 2005
Page 2
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.
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Very truly yours, |
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/s/ Kevin M. Costantino |
Kevin M. Costantino, Esq. |
cc: Scott D. Hoffman, Esq. (Lazard Ltd)
