Attached files
Exhibit
15.1
October
29, 2009
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
DC 20549
Registration
Statements on Form S-8 (No. 333-160994, No. 333-153151, No. 333-142199, No.
333-142202, No. 033-52387, No. 333-127223, No. 333-51418,
No. 333-49392, No. 333-47194, No. 333-47665, No. 333-47667,
No. 033-65932, No. 033-65930, and No. 033-28534).
Commissioners:
We are
aware that our reports dated October 29, 2009 on our review of interim financial
information of AllianceBernstein Holding L.P. (the “Company”) and
AllianceBernstein L.P. for the three-month and nine-month periods ended
September 30, 2009 and 2008 and included in the Company’s quarterly report on
Form 10-Q for the quarter ended September 30, 2009 are incorporated by
reference in its Registration Statements referred to above.
Very
truly yours,
/s/ PricewaterhouseCoopers LLP
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New
York, New York
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