0000000000-19-006536.txt : 20190513 0000000000-19-006536.hdr.sgml : 20190513 20190404155514 ACCESSION NUMBER: 0000000000-19-006536 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190404 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AFFILIATED MANAGERS GROUP, INC. CENTRAL INDEX KEY: 0001004434 STANDARD INDUSTRIAL CLASSIFICATION: INVESTMENT ADVICE [6282] IRS NUMBER: 043218510 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 777 SOUTH FLAGLER DRIVE STREET 2: SUITE 1201 EAST TOWER CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: (800) 345-1100 MAIL ADDRESS: STREET 1: 777 SOUTH FLAGLER DRIVE STREET 2: SUITE 1201 EAST TOWER CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: AFFILIATED MANAGERS GROUP INC DATE OF NAME CHANGE: 19970822 PUBLIC REFERENCE ACCESSION NUMBER: 0001004434-19-000008 LETTER 1 filename1.pdf begin 644 filename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Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 22, 2019 File No. 1-13459 Dear Mr. Horgen: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2018 Item 8. Financial Statements and Supplementary Data Notes to Consolidated Financial Statements Note 4 - Investments in Affiliates and Affiliate Sponsored Investment Products, page 55 1. We note that substantially all of your consolidated affiliates are considered variable interest entities; however, we do not see where you have provided the disclosures required by ASC 810-10-45-25 and ASC 810-10-50-3. Please advise, or tell us why this information is not required. Jay Horgen FirstNameManagers Group, Inc. Affiliated LastNameJay Horgen Comapany NameAffiliated Managers Group, Inc. April 3, 2019 Page 3, April 2 2019 Page 2 FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Michael Henderson, Staff Accountant, at 202-551-3364 or Hugh West, Accounting Branch Chief, at 202-551-3872 with any questions. Sincerely, Division of Corporation Finance Office of Financial Services cc: Louis Somma