[KKR & Co. L.P. Letterhead]

 

May 2, 2013

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Re:                             Notice of Disclosure Filed in the Quarterly Report on Form 10-Q Under Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Exchange Act

 

Ladies and Gentlemen:

 

Pursuant to Section 219 of the Iran Threat Reduction and Syria Human Rights Act of 2012 and Section 13(r) of the Securities Exchange Act of 1934, as amended, notice is hereby provided that KKR & Co. L.P. has made disclosure pursuant to those provisions in its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2013, which was filed with the Securities and Exchange Commission on May 2, 2013.

 

Respectfully submitted,

 

KKR & CO. L.P.

 

By: KKR Management LLC, its general partner

 

By:	_/s/ David Sorkin
	David Sorkin
	General Counsel and Secretary