February 16, 2010
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Wells Fargo Funds Trust
Registration Statement on Form N-14
File Number: 333-74295
Ladies and Gentlemen:
Pursuant to the Securities Act of 1933, as amended (the “Securities Act”) and the General Rules and Regulations thereunder, enclosed for filing electronically is the Registration Statement on Form N-14 of Wells Fargo Funds Trust (the "Trust"). This filing relates to the acquisition of the assets of:
-- Evergreen Institutional 100% Treasury Money Market Fund, a series of Evergreen Select Money Market Trust, by and in exchange for shares of Wells Fargo Advantage 100% Treasury Money Market Fund (an “Acquiring Fund”), a series of the Trust;
-- Evergreen Prime Cash Management Money Market Fund, a series of Evergreen Select Money Market Trust, by and in exchange for shares of Wells Fargo Advantage Heritage Money Money Market Fund (an “Acquiring Fund”), a series of the Trust;
-- Evergreen Institutional Money Market Fund, a series of Evergreen Select Money Market Trust, by and in exchange for shares of Wells Fargo Advantage Heritage Money Money Market Fund (an “Acquiring Fund”), a series of the Trust; and
-- Evergreen Institutional Municipal Money Market Fund, a series of Evergreen Select Money Market Trust, by and in exchange for shares of Wells Fargo Advantage Municipal Cash Management Money Market Fund (an “Acquiring Fund”), a series of the Trust;
The Prospectus/Proxy Statement which constitutes Part A of the Registration Statement will be used in connection with a special joint meeting of shareholders of Evergreen Institutional 100% Treasury Money Market Fund, Evergreen Prime Cash Management Money Market Fund, Evergreen Institutional Money Market Fund and Evergreen Institutional Municipal Money Market Fund (the “Target Funds”), at which shareholders of the Target Funds will be asked to vote on the proposed acquisition of their fund by the respective Acquiring Funds listed above. Included in the Registration Statement is the form of proxy that will be used in connection with such meeting of shareholders.
At this time, the Registrant respectively requests an effective date of March 18, 2010 pursuant to Rule 488 under the Securities Act.
No registration fee is being paid at the time of filing because the Trust has previously filed an election under Rule 24f-2 under the Investment Company Act of 1940, as amended, to register an indefinite number of shares.
Any questions or comments with respect to this filing may be directed to the undersigned at (617) 210-3662.
Very truly yours,
/s/ Brian J. Montana
Brian J. Montana, Esq.
Wells Fargo Legal Department
Enclosures
cc: Marco E. Adelphio, Esq.
