United States securities and exchange commission logo October 18, 2021 Marc Meyer Chief Executive Officer Manning & Napier, Inc. 290 Woodcliff Drive Fairport, NY 14450 Re: Manning & Napier, Inc. Registration Statement on Form S-3 Filed October 12, 2021 File No. 333-260193 Dear Ms. Meyer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Julia Griffith at 202-551-3267 with any questions. Sincerely, Division of Corporation Finance Office of Finance