P-· BERNARD L. MADOFF 212230-2424 mvEsTMENTsECurcrr~Esr~C 00008221 800 334-1343 885ThLd Avenue: NcnYork, NY 10022 Fax 212486-8178

"ConCdential treatment requested by Bemard L. MadofP~ Bernard L. Madon

February 23, 2006

United States Securities and Exchange Commission Northeast Regional Office 3 World Financial Center Room 4300 New York, NY 10281

Attn: Simona K. Suh

Re: Certain Hedge Fund Trarline Practices ~ry_07563-zi)

Dear Ms. Suh:

In response to your letter dated February 10, 2006, we are providing you with the information requested. Pursuant to Rule 83, we hereby request confidentinl trentment of the information provided.

Request 1 Enclosed

Requesl 2 Enclosed

Request3 BemardL. MadofflnvesrmentSecurities LLC document retention policyis to complywith Rule 17a-4. There are no actual,proposed or contemplated alterations, modifications or destruction of any documents responsive to request 1 and 2.

Ve~ truly yours,

Bernard L. Madoff Bemard L. MadoFf Investment Securities LLC

Affiliated with~ Mado~f Securities International Limited 12 Berkeley Speet, ~ayfa~ W1J'8DT. Tcl 020-7493 6222 i

ENF NY-07563 SUHS 011814

MADOFF EXHIBITS-04878 00008222

'Confidential treatment requested by Bernard L. MadofP

Requesr: 1

BERNARD L. MADOFF INVESTMENT SECURITIES LLC 885 THIRD AVENUE NEW YORY NY 10022 PHONE NUMBER: 212-230-2424 ACCOUNT NAME: BE ADOFF INVESTMENT SECURITIES L;LC ACCOUNT NUMBER: Personal Privacy

'DEPOSITORY TRUST CLEARTNG CORPORATION ·55 ~E~ATER STREET NEW YORK NY 10041 PHONE NUMBER: 212-855-1000 ACCOUNT NAME; BERNARD L. MADOFF INVESTMENT SECURITIES LLC ACCOUNT NUMBER: Personal Privacy

BANI< OF NEW YORK 1 WALL STREET NEW YORY NY 10286 PHONE NUMBER: 212-495-1784 ACCOUNT NAME: BE T~ INVESTMENT SECURITIES LLC ACCOUNT NUMBER: Personal Privacy

BARCLAYS CAPITAL 5 THE NORTH COLONNADE , LONDON E144 BE PHONE TU`UMBER: 44 207 623 2323 ACCOUNT NAME: ~V ITIES INTERNATIONAL LIMITED Personal Privacy ACCOUNT NUMBER.

ENF NY-07563 SUHS 011815

MADOFF EXHIBITS-04879 B 00008223 ·~~ 'ConCdentialtreatmentrequesledby Bemard L.MaddW' C

Request 2

Bemard L. Mado~fInvestment Securides LLC executed trades, including option trades, for its InsdtutionalTrading Accountsduring the relevantperiod with the followingdealers:

ALTIUM CAPITAL CHARLES STANLEY & COMPANY LTD 30 STJAMESSQUARE 25 LUI(E STREET LONDON SW1Y 4AL LONDON EC2A 4AR UK UI( PHONE # 020 7484 4040 PHONE 0 ACCT # Personal Privacy ACCT # Personal Privacy

ARBUTHNOT SECURITIES LIMITED COLLINS STEWART (CT) LIMITED 2 LAMBETH HILL ~THFLOOR, 88 WOOD STREET LONDON EC4V4GG · LONDON EC2V 7QR UK UIC PHONE # 020 7002 4600 PHONE # 020 7523 8000 ACCT # Personal Privacy ACCT # Personal Privacy

ARDEN PARTNERS EDEN GROUP PLC ARDEN HOUSE, HIGHFIELD ROAD FIFTH FLOOR EDGBASTON, B15 3DU · 11 OLDJEWRY UK LONDON EC2R 8DU PHONE # 0121 423 8900 UI( ACCT # Personal Privacy · PHONE # 020 7509 7000 ACCT # Personal Privacy BREWIN DOLPHIN SECURITIES LTD 7" FLOOR, EDMUND HOUSE EVOLUTION BEESON GREGORY 12-22 NE~J~HALL STREET THE REGISTRY BIRMINGHAM B3 3DB LONDON EC3N 4LT3 UK UI< PHONE # 0121 212 2408 PHONE Personal Privacy ACCT # Personal Privacy ACCT #

BRTDGEWEU SECURITIES LTD EVOLUTION SECURITIES LIMITED OLD CHANGE HOUSE 100 wooD STREET 128 QUEEN VICTORZA STREET LONDON EC2V 7AN LONDON EC4V 4BJ UI( UK PHONE # 020 7071 4300 PHONE # 020 7003 3000 ACCT ~ Personal Privacy ACCT # Personal Privacy FIRST EQUITY LIMITED CARRSHEPPARDS CROSTH\X7AITE LTD SUITE 404-405,S,QLlSBURY HOUSE 2 GRESHAM STREET LONDON EC2V 7QN LONDON EC2M sQQ uK uI( PHONE # 020 755)7 1234 PHONE # 020 7374 2212 ACC'I" # Personal Privacy ACCT # Personal Privacy

ENF NY-07563 SUHS 011816

MADOFF EXHIBITS-04880 00008224

"Confidential treatment requested by Bwnard L. MadoW'

FORTIS BANI< S A I A PRITCHARD STOCI(BROI(ERS LTD CAMOMILE COURT 1 RICHMOND HILL 23 CAMOMLLE STREET BOURNEMOUTH BH2 6HW LONDON 'EC3A 7PP UI( UI( · PHONE # 01202 237 035 PHONE # 7 441 8800 ACCT # Personal Privacy ACCT # Personal Privacy IBERSECURTTIES FOIITIS SECURITIES(UIC) LIMITED PRINCIPE DE VAERGARA CAMOMILE COURT -~-- , SPAIN LONDON EC3A 7PP PHONE UJ( · ACCT # Personal Privacy PHONE # 020 7444 8400 ACCT # Personal Privacy ING BANK N.V. LONDON 60 LONDON WALL cn SECURITIES LTD · LONDON EC2M 5TQ BROADGATEWEST UK 1 SNOVErDEN STREET PHONE LONDON EC2A 2DQ ACCT # Personal Privacy UI( PHONE # 7 422 1000 J M FINN & CO ACCT # Personal Privacy SALISBURY HOUSE, LONDON \XIALL LONDON EC2M 5TA GOODBODY STOCI(BROKERS 'UI( BALLSBRZDGE PARK PHONE # 020 7628 9688 DUBLIN DUBLIN 4 ACCT # Personal Privacy IRELAND PHONE # 0035316670400 I(BC PEEI. HUNT PLC ~CCT # Personal Privacy 1IIOLD BROAD STREET LONDON EC2N 1PH HICHENS, HARRISON & CO PLC UK BEIL COURT HOUSE, PHONE 11 BLOMFIELD STREET ACCT # Personal Privacy LONDON ECZM 1L~ U1( I(BC SECURITIES NV PHONE # 020 7588 5171 EIAVE~LAAN 12 ACCT # Personal Privacy __ BRUSSELS, BELGIUM PHONE # 417 2805 HOODLESS BRENNAN & PARTNERS rL ACCT # Personal Privacy 40 MA RSH WALL LONDON E14 9TP IUEITH BAYLEY ROGERS 8~ CO LIMITED UK SOPHIlI HOUSE, 76/80 CITY ROAD PHONE # 020 7538 1166 LONDON ECIY 2EQ - ACCT # Personal Privacy UI( PHONE # 020 7253 7502 ACCT # Personal Privacy

ENF NY-07563 SUHS 011817

MADOFF EXHIBITS-04881 00008225

"Confidential treatment requested by Bernard L. MadaW

IC~A~INFTRSTBANK AG RABOSECURITIES NV SENCI~N~EKC;ANLAGE 16 DAM 27 D-60325 AMSTERDAM 1012JS GERMANY THE NETHERLANDS PHON'E # 004~ 69 788080 AMSTERDAM 1012JS ACCT # Personal Privacy NETHERLANDS PHONE # 00 31- 20 550 6550 MERRION STOCI(BROI(ERS LTD ACCT # Personal Privacy BLOCK C, THE SWEEPSTAICES CENTER BALZ~BR~DGE, DUBLIN DUBLIN 4 REDMAYNE-BENTLEY IRELAND MERTON HOUSE (ITHF7,00R PHONE # 0035312404100 84 ALBON STREET ACCT # Personal Privacy LS1 6AG UK NATWEST STOCI(BROKERS LTD I>HONE 1 55 MANSEI~ STREET ACCT # Personal Privacy LONDON E3 8i~N UK SEYMOUR PIERCE BELL LIMITED PHONE # 020 7895 5000 2~/30 CORNI-IILL ACCT # Personal Privacy LONDON EC3V 3NF UK NUMISSECURITIES LIMITED PHONE # 020 7648 8700 HOUSE ACCT # 787001205732 LONDON EC2V 6LH SEYMOU LIS LIMITED UK ACCT # Personal Privacy PHONE # 020 7776 1500 ACCT # Personal Privacy SG SECURITIES (LONDON) LTD EXCHANGE HOUSE ODL SECURITES PIUTVIROSE STREET, BROADGhTE SALISBURY HOUSE, LONDON WALL LONDON EC2A 2DD LONDON EC2M sQQ uK U1( PHONE # 020 7638 9000 PHONE # 020 7903 6150 ACCT ~ ACCT # Personal Privacy TEATHER & GREENWOOD LIMITED PANMURE GORDON BEAUFORT HOUSE 50 STRA?TON STREET 15 ST. BO1'OLPH STREET LONDON W11 8LL LONDON EC3A 7QR UK UK PHONE # 020 7187 2000 PHONE # 020 7426 9000 ACCT # Personal Privacy ACCT # Personal Privacy

PI-InLIP SECURITIES (UI~ LTD TRADITION (LX) LTD 3RD FLOOR E;4ST INDIA HOUSE 83-85 MhNSELL STREET 109-117 MIDDLESEX STREET LONDON El 8AN LONDON El 7~Y UI< UI< PHONE # 020 7553 8280 PHONE # 020 7422 9444 ACCT # Personal Privacy ACCT # Personal Privacy

ENF NY-07563 SUHS 011818

MADOFF EXHIBITS-04882 00008226

'Conbdential treatment requested by Bernard L. MadofP~

TUL;LEIIT & TOICr'O LIBERTY (EQ~ WILLIAMS DE BROE PLC CABLE HOUSE P.q. BOX 515 6 BROnDGnTE 54-62 NEW BROAD STREET LONDON EC2M 2RP LONDON EC2M 1JJ UK UI( PHONE # 020 7588 7511 PHONE # 020 7200 7000 ACCT # Personal Privacy ACCT # Personal Privacy WINTEIW;LOOD SECURITIES LTD WALI(ER GRIPS STOCKBROKERS LIMITED THE ATT~UM BUILDING SOPHIA HOUSE CANNON BRIDGE 25 DOWGATE HILL 76/80 CITY RO.AT) LONDON EC4R 2GA LONDON EC1Y 2B~T · UI< UK · PHONE # 020 7621 0004 PHONE # 020 7253 7502 ACCT # Personal Privacy ACCT # Personal Privacy

OPTIONS

BANK AUSTRIA CREDI'TANSTALT AG FORTIS BANK AM HOF 2 ARCHIMEDESLhAN 6 1010 , AUSTRIA 3584 BA UTRECHT PHONE # 505050 THE NETHERLANDS ACCT # Personal Privacy PHONE # 030 226 6222 ACCT ft Personal Privacy BANK OF BERMUDA 8 HYPO VEREINSBANI( LONDON E14 5HQ AM TljCHERPARK 16 UI( 80538 MUTU'ICH, GERMANY PHONE # 020 7991 8888 PHONE # 89 3780 i ACCT # Personal Privacy ACC,T # Personal Privacy COMhlERZBANK AG ROYALB,9NKOF SCOTL4ND D-60261 FRANI(FURT AM ILIAIN 42 ST ANDREW SQUARE GERMANY EDINBURGH EH2 2YE PHONE # 69 136 20 UK ACCT # Personal Privacy YHONE # 131 556 8555 ACCT # Personal Privacy DRESDNERBANI( JUERGEN PONTOPLATZ1 BANCO SANTANDER 60301 FRANICFURT AM MAIN PLAZA C~NAI.F~AS 1 GERMANY 28014 MADRID, SPAIN PHONE # 69 26312631 PHONE # 91 5581111 ACCT # Personal Privacy ACCT # Personal Privacy

ENF NY-07563 SUHS 011819

MADOFF EXHIBITS-04883 00008227

"Confdential treatment requested by Bernard L. MadofP

SOCIETE GENERALE 92972'PARZS LA DEFENSE CEDEX FRANCE PHONE # 42 14 4772 ACCT # Personal Privacy

UBS AG PARADEPLA?ZG 8098 ZURICH, SWITZERLAND PHONE # 44 237 3017 ~ ACCT # Personal Privacy .I UNION BANCAIRE PIU~E 9638 RUE DU RHONE CH-1204 GENEVA, SWITZERLAND PHONE # 22 819 2111 ACCT # Personal Privacy

WESTDEUTSCHE LANDESBANI( HERZOGSTRABE15 40217 DUSSELDORF, GERMtlNY PHONE # 211 826 01 ACCT # Personal Privacy

ENF NY-07563 SUHS 011820

MADOFF EXHIBITS-04884