United States securities and exchange commission logo

February 3, 2021

Dava Ritchea
Chief Financial Officer
Sculptor Capital Management, Inc.
9 West 57th Street
New York, New York 10019

Re: Sculptor Capital
Management, Inc.
Form 10-K/A for the
Fiscal Year Ended December 31, 2019
Filed February 25,
File No. 001-33805

Dear Ms. Ritchea:

We have completed our review of your filing. 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.


Division of Corporation Finance

Office of Finance
cc: David Levine