March 4, 2013
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, 2012.
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