Attached files

file filename
10-Q - ALLIANCEBERNSTEIN L.P. 10-Q 6-30-2010 - ALLIANCEBERNSTEIN L.P.form10q.htm
EX-32.2 - EXHIBIT 32.2 - ALLIANCEBERNSTEIN L.P.ex32_2.htm
EX-31.2 - EXHIBIT 31.2 - ALLIANCEBERNSTEIN L.P.ex31_2.htm
EX-32.1 - EXHIBIT 32.1 - ALLIANCEBERNSTEIN L.P.ex32_1.htm
EX-31.1 - EXHIBIT 31.1 - ALLIANCEBERNSTEIN L.P.ex31_1.htm

Exhibit 15.1


August 2, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Registration Statements on Form S-3 (No. 333-64886) and on Form S-8 (No. 333-47192).

Commissioners:

We are aware that our reports dated August 2, 2010 on our review of interim financial information of AllianceBernstein L.P. (the “Company”) for the three-month and six-month periods ended June 30, 2010 and 2009 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2010 are incorporated by reference in its Registration Statements referred to above.

Very truly yours,

 
/s/ PricewaterhouseCoopers LLP
 
New York, New York