Lazard Ltd
Clarendon House
2 Church Street
Hamilton HM 11, Bermuda
November 27, 2023
Via EDGAR
United States Securities and Exchange Commission,
Division of Corporation Finance,
Office of Finance,
100 F Street N.E.,
Washington, D.C. 20549.
| Attention: | Mr. Robert Arzonetti |
| Re: | Lazard Ltd |
Registration Statement on Form S-4
Filed November 13, 2023
File No. 333-275510
Dear Mr. Arzonetti:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lazard Ltd hereby respectfully requests that the effectiveness of the above-referenced registration statement on Form S-4, File No. 333-275510, as amended, be accelerated so that it will be declared effective at 12:00 pm Eastern Time on November 29, 2023, or as soon as practicable thereafter, unless Lazard Ltd notifies you otherwise prior to such time.
Please contact Stephen M. Salley of Sullivan & Cromwell LLP via telephone at (212) 558-4998 or via email at salleys@sullcrom.com with any questions or comments regarding this filing. In addition, please notify Mr. Salley when this request for acceleration has been granted.
Very truly yours,
Lazard Ltd
By: /s/ Shari Soloway
Name: Shari Soloway
Title: Counsel
| cc: | Peter R. Orszag |
Christian A. Weideman
(Lazard Ltd)
Keith A. Pagnani
Stephen M. Salley
(Sullivan & Cromwell LLP)