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,
Statement on Form S-3
                                                            Filed October 12,
                                                            File No. 333-260193

       Dear Ms. Meyer:

              This is to advise you that we have not reviewed and will not
review your registration

               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.


                            Division of Corporation Finance

                            Office of Finance