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| | | | MATTHEW K KERFOOT matthew.kerfoot@dechert.com +1 212 641 5694 Direct +1 212 698 3599 Fax |
December 2, 2016
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Re: | Preliminary Proxy Statements on Schedule 14A |
Equinox Frontier Funds
Equinox Frontier Diversified Fund
Equinox Frontier Long/Short Commodity Fund
Equinox Frontier Masters Fund
Equinox Frontier Balanced Fund
Equinox Frontier Select Fund
Equinox Frontier Winton Fund
Equinox Frontier Heritage Fund
Ladies and Gentlemen:
Equinox Frontier Funds, a Delaware statutory trust, is comprised of seven series, each of which is listed above. Each series of Equinox Frontier Funds has today filed a preliminary proxy statement on Schedule 14A soliciting consent of its respective unitholders to approve a substitution of the managing owner of Equinox Frontier Funds. If you have any questions, please feel free to contact the undersigned by telephone at 212.641.5694 (or by e-mail at matthew.kerfoot@dechert.com) or Stephen Leitzell at 215.994.2621 (or by e-mail at stephen.leitzell@dechert.com). Thank you for your cooperation and attention to this matter
Sincerely,
/s/ Matthew K. Kerfoot
Matthew K. Kerfoot