August 1, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Registration Statements on Form S-8 (No. 333-142199, No. 333-142202, No. 033-52387, No. 333-127223, No. 333-51418, No. 333-4 9392, No. 333-47194, No. 333-47665, No. 333-47667, No. 033-65932, No. 033-65930, and No. 033-28534).
Commissioners:
We are aware that our reports dated August 1, 2008 on our review of interim financial information of AllianceBernstein Holding L.P. (the “Company”) and AllianceBernstein L.P. for the three-month and six-month periods ended June 30, 2008 and 2007 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2008 are incorporated by reference in its Registration Statements referred to above.
Very truly yours,
/s/ PricewaterhouseCoopers LLP |
| New York, New York |
