June 21, 2019

William J. Janetschek
Chief Financial Officer
KKR & Co. Inc.
9 West 57th Street
Suite 4200
New York, New York 10019

       Re: KKR & Co. Inc.
           Form 10-Q the for Quarterly Period Ended March 31, 2019
           Filed May 3, 2019
           File No. 001-34820

Dear Mr. Janetschek:

       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-Q for the Quarterly Period Ended March 31, 2019

Item 1. Financial Statements
Notes to Financial Statements (Unaudited)
14. Segment Reporting, page 45

1.    We note that you have changed from four reportable segments to one
reportable segment.
      Please explain why it is appropriate to continue to provide segment
disclosures (e.g.,
      segment revenues, segment expenses, segment operating earnings, segment
      assets/liabilities, disaggregated segment revenues by business line
disclosures, etc.) and
      how your current disclosures are consistent with ASC 280. In this regard,
if you have only
      one reportable segment, explain why it is appropriate to present business
line level
      information here. Please advise or revise your future filings to remove
all such "segment"
      and business line references and information.
 William J. Janetschek
KKR & Co. Inc.
June 21, 2019
Page 2
2.       We note your presentation of segment results, segment revenues,
segment expense, and
         segment operating earnings here and within the "Segment Analysis"
section of
         Management's Discussion and Analysis, beginning on page 82. We also
note your
         presentation of segment balance sheets on pages 94-95. Please tell us
why you believe
         this presentation complies with ASC 280-10-50, given your
determination that you have
         one segment. In addition, tell us why you believe your presentation of
the segment results
         (page 82) and segment balance sheets (pages 94-95) complies with the
prominence
         considerations under Question 102.10 of the updated Non-GAAP C&DI.
       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
Cara Lubit,
Staff Accountant at 202-551-5909 with any questions.



FirstName LastNameWilliam J. Janetschek                       Sincerely,
Comapany NameKKR & Co. Inc.
                                                              Division of
Corporation Finance
June 21, 2019 Page 2                                          Office of
Financial Services
FirstName LastName