NEW BLACKROCK, INC. 40 East 52nd Street New York, NY 10022 August 9, 2006 Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attn: Mr. Mark Webb, Mail Stop 4561 Re: New BlackRock, Inc. Registration Statement on Form S-4 ------------------------------------------------------ (File No. 333 - 134916) ----------------------- Ladies and Gentlemen: New BlackRock, Inc. (the "Company") hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, acceleration of its Registration Statement on Form S-4 (File No. 333-134916) such that it will be declared effective at 5:30 p.m. on Friday, August 11, 2006, or as soon thereafter as practicable, and hereby acknowledges that: o should the United States Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and o the Company may not assert this action 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, NEW BLACKROCK, INC. By: /s/ Steven E. Buller ----------------------------- Steven E. Buller Managing Director and Chief Financial Officer