UMB FUND SERVICES, INC.
235 W Galena Street
Milwaukee, Wisconsin 53221
(414) 299-2000
June 9, 2015
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | Hatteras Master Fund, L.P. |
| Registration No: 811-21666 |
| Filing pursuant to Rule 30b2-1 and Section 24(b) of the Investment Company Act of 1940 |
Dear Sir or Madam:
On behalf of the above-named registrant (the “Fund”) and pursuant to Rule 30b2-1 and Section 24(b) under the Investment Company Act of 1940, as amended, is the Fund’s Form N-CSR for the year ended March 31, 2015. Any questions regarding this filing may be directed to the undersigned at the telephone number provided above.
Sincerely,
/s/Terry Gallagher |
|
Terry Gallagher |
|
EVP/ Director of Fund Accounting and Administration |
|
Encl.