EQUINOX FRONTIER FUNDS
1775 Sherman Street, Suite 2010
Denver, Colorado 80203
VIA EDGAR
May 6, 2016
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Sonia Barros, Esq.
| Re: | Equinox Frontier Funds | |
| Registration Statement on Form S-1 | ||
| File No. 333-210313 |
Dear Ms. Barros:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Equinox Frontier Funds, a Delaware Statutory Trust (“Registrant”), respectfully requests that the effective date of Pre-Effective Amendment No. 4 to the Registration Statement on Form S-1 (File No. 333-210313) (“Registration Statement”) be accelerated so that the Registration Statement may become effective at 5:30 p.m., Eastern Time, on Friday, May 6, 2016, or as soon as practicable thereafter.
In connection with this request, the Registrant hereby acknowledges that:
1. should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
2. the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
3. the Registrant may not assert Staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions concerning the foregoing, please do not hesitate to call Matthew K. Kerfoot of Dechert LLP, legal counsel to the Registrant, at 212-641-5694.
Very truly yours,
EQUINOX FRONTIER FUNDS | ||
| By: | /s/ Robert J. Enck | |
| Name: Robert J. Enck | ||
| Title: President and Chief Executive Officer | ||
