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DALLAS SHANGHAI
FOUNDED 1866
GENEVA SINGAPORE
HONG KONG TOKYO
LONDON WASHINGTON, D.C.
WRITER'S DIRECT NUMBER WRITER'S E-MAIL ADDRESS
June 28, 2005
VIA EDGAR
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Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Man-AHL 130, LLC - Registration Statement on Form S-1
Dear Ladies and Gentlemen:
Accompanying this letter for filing pursuant to the Securities
Act of 1933, as amended, is a conformed copy of the Registration Statement on
Form S-1, with exhibits, relating to a proposed offering by Man-AHL 130, LLC of
Units of Limited Liability Company Interests. Manually executed signature pages
and consents have been executed prior to the time of this electronic filing and
will be retained by Man-AHL 130, LLC for five years. Payment of the filing fee
of $1,177 was made by wire transfer on June 24, 2005.
Please contact James B. Biery at (312) 853-7557 or Nathan
Ballard at (312) 853-2667 with any questions or comments.
Very Truly Yours,
James B. Biery
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