Alternative Investment Partners Absolute Return Fund
100 Front Street, Suite 400
West Conshohocken, Pennsylvania 19428
September 3, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549
| Re: | Rule 477 Request by the Alternative Investment Partners Absolute Return Fund |
| File Nos. 333-223060 and 811-21767 |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, the Alternative Investment Partners Absolute Return Fund (the “Fund”) respectfully requests withdrawal of Post-Effective Amendment No. 8 to the Fund’s Registration Statement on Form N-2, filed on July 30, 2021 under Rule 486(a) (the “Amendment”).
The Fund will refile on Form N-2 as requested by the staff of the Securities and Exchange Commission. No securities were sold in connection with the Amendment.
If you would like to discuss any of this matter in further detail or if you have any questions, please feel free to contact Jonathan Gaines at Dechert LLP at (212) 641-5600. Thank you.
Best regards,
| /s/ Matthew Graver | |||
| Matthew Graver | |||
| Vice President | |||
