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Louis C.K.'s longtime, and now ex-manager, Dave Becky﻿, is copping to his part in -- as he puts it -- a "perceived cover-up" of the comedian's sexual misconduct.

Becky issued an apology, admitting he blew off the accuser's stories when he first heard of them -- and assumed the real issue at hand was C.K.'s infidelity ... and not sexual harassment.

He states, "I profoundly regret and am deeply sorry for not listening to and not understanding what happened to Dana and Julia. If I had, I would have taken this event as seriously as it deserved to be, and I would have confronted Louis, which would have been the right thing to do."

He goes on to say, "Albeit enormously embarrassing, in no way did I interpret the interaction as threatening or non-consensual. I misperceived the casual way the story was portrayed to me."

Becky says, in light of everything now, he understands that his response "was perceived as a threat to cover-up sexual misconduct."

Becky insists his misinterpretation came from a place of naivete and privilege, and he has vowed to do better.

"I am going to take time to reflect on this, to educate myself daily, and to strive towards a more enlightened path. I want to ensure that all voices around me are heard, and that everyone is treated respectfully and empathetically. More than anything, I want to create an environment that is a better, safer and fairer place."