MISCELLANEOUS EXHIBIT

EXHIBIT 99.1
MISCELLANEOUS EXHIBIT

115

The undertaking set forth below is filed for purposes of incorporation by
reference into Part II of the registration statements on Form S-8, File No.
2-73997, File No. 2-75629, File No. 2-78133, File No. 2-80841, File No. 2-89659,
File No. 33-19952, File No. 33-24595, File No. 33-41602, File No. 333-41343, and
File No. 333-63709.

Item 9. Undertakings.
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(a) The undersigned registrant hereby undertakes:

Insofar as indemnification for liabilities arising under the
Securities Act of 1933 (the "Securities Act") may be
permitted to directors, officers or persons controlling the
registrant pursuant to the provisions described in this
registration statement, or otherwise, SEI Investments
Company (the "Company") has been advised that in the opinion
of the Commission such indemnification is against public
policy as expressed in the Securities Act and is therefore
unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the
Company of expenses incurred or paid by a director, officer
or controlling person of the Company in the successful
defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection
with the securities being registered, the Company will,
unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final
adjudication of such issue.

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