EXHIBIT 15.1

Letter Re: Unaudited Interim Financial Information

August 4, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Registration Statements on Form S-8 (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 report dated August 4, 2006 on our review of interim financial information of AllianceBernstein Holding L.P. (the “Company”) and AllianceBernstein L.P. for the three and six monthperiods ended June 30, 2006 and included in the Company’s quarterly report on Form 10-Q for the quarter ended June 30, 2006 is incorporated by reference in the Registration Statements referred to above.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

New York, New York