June 14, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | BlackRock Large Cap Series Funds, Inc. |
Registration Statement on Form N-14 |
Ladies and Gentlemen:
On behalf of BlackRock Large Cap Series Funds, Inc. (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to (i) the proposed acquisition by BlackRock Advantage Large Cap Core Fund, a series of the Registrant, of all of the assets and certain stated liabilities of State Farm Equity Fund, a series of State Farm Mutual Fund Trust, in exchange for Investor A and Institutional Shares of BlackRock Advantage Large Cap Core Fund and (ii) other proposed acquisitions of different registrants of all the assets and certain stated liabilities of other series of State Farm Mutual Fund Trust.
Any questions or comments on the enclosed materials should be directed to the undersigned at (212) 839-8615.
Very truly yours,
/s/ Jesse C. Kean
Jesse C. Kean
Enclosures
cc: | Benjamin Archibald, Esq. |
BlackRock Advisors, LLC |