EXHIBIT 99


 
The undertaking set forth below is filed for purposes of incorporation by
reference into Part II of the registration statements on Form S-8, File No. 2-
73997, File No. 2-75629, File No. 2-78133, File No. 2-80841, File No. 2-89659,
File No. 33-19952, File No. 33-24595, and File No. 33-41602.

Item 9.  Undertakings.
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        (a)       The undersigned registrant hereby undertakes:

                  Insofar as indemnification for liabilities arising under the
                  Securities Act of 1933 (the "Securities Act") may be permitted
                  to directors, officers or persons controlling the registrant
                  pursuant to the provisions described in this registration
                  statement, or otherwise, SEI Investments Company (the
                  "Company") has been advised that in the opinion of the
                  Commission such indemnification is against public policy as
                  expressed in the Securities Act and is therefore
                  unenforceable. In the event that a claim for indemnification
                  against such liabilities (other than the payment by the
                  Company of expenses incurred or paid by a director, officer or
                  controlling person of the Company in the successful defense of
                  any action, suit or proceeding) is asserted by such director,
                  officer or controlling person in connection with the
                  securities being registered, the Company will, unless in the
                  opinion of its counsel the matter has been settled by
                  controlling precedent, submit to a court of appropriate
                  jurisdiction the question whether such indemnification by it
                  is against public policy as expressed in the Securities Act
                  and will be governed by the final adjudication of such issue.

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