1001 Pennsylvania Avenue, NW ● Suite 220 South ● Washington, DC 20004-2505
Tel (202) 347-2626 ● Fax (202) 347-1818
September 11, 2015
VIA EDGAR
Re: | The Carlyle Group L.P. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 26, 2015 File No. 001-35538 |
Mr. Hugh West
Accounting Branch Chief
Office of Financial Services II
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. West:
The Carlyle Group L.P. (the “Company”) is aware of its obligations under the Securities Exchange Act of 1934, as amended.
The Company acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||||
| THE CARLYLE GROUP L.P. | ||||
| By: | Carlyle Group Management L.L.C., its general partner | |||
| By: | /s/ Jeffrey W. Ferguson | |||
| Name: | Jeffrey W. Ferguson | |
| Title: | General Counsel |