GODFREY & KAHN, S.C.
ATTORNEYS AT LAW
780 North Water Street
Milwaukee, WI 53202
Ph: (414) 273-3500 / Fax: (414) 273-5198
September 2, 2011
VIA EDGAR
U.S. Securities and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549
RE:
Trust For Professional Managers
Registration No.: 811-10401
Ladies and Gentlemen:
Transmitted herewith via EDGAR on behalf of Trust for Professional Managers (the “Trust”), please find the Trust’s Registration Statement on Form N-14 relating to the reorganization of the Nakoma Absolute Return Fund, a series of Nakoma Mutual Funds, into the Schooner Global Absolute Return Fund, a series of the Trust.
If you have any questions concerning this filing, please do not hesitate to contact me.
Very truly yours,
GODFREY & KAHN, S.C.
/s/ Christopher M. Cahlamer
Christopher M. Cahlamer
cc:
Angela L. Pingel
Carol A. Gehl
OFFICES IN MILWAUKEE, MADISON, WAUKESHA, GREEN BAY AND APPLETON, WI, WASHINGTON DC, AND SHANGHAI PRC
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