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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
October 21, 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 - Amendment No.2 to 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 Amendment No. 2 to 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.
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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