February 19, 2020 Peter H. Nachtwey Senior Executive Vice President and Chief Financial Officer LEGG MASON, INC. 100 International Dr. Baltimore, MD 21202 Re: LEGG MASON, INC. Form 10-K for the Fiscal Year Ended March 31, 2019 Filed May 24, 2019 File No. 001-08529 Dear Mr. Nachtwey: 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. Sincerely, Division of Corporation Finance Office of Finance