| March 3, 2009 |
| Securities and Exchange Commission Office of Filings and Information Services 100 F Street N.E. Washington, DC 20549 |
| RE: Dreyfus Institutional Reserves Funds. File No. 811-22169 |
Gentlemen:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended December 31, 2008.
Please direct any questions or comments to the attention of the undersigned at 212-922-6858.
| Very truly yours, /s/ Monica Giron Monica Giron Paralegal |