March 2, 2016
Securities and Exchange Commission
Office of Filings and Information Services
100 F. Street, NE
Washington, D.C. 20549
Re: | Dreyfus Institutional Reserves Funds (the “Fund”) |
1940 Act File No.: 811-22169 | |
1933 Act File No.: 333-148652 | |
CIK No.: 0001423799 |
Dear Sir/Madam:
Transmitted for filing is the Form N-CSR for the above-referenced Fund for the annual period ended December 31, 2015.
Please direct any questions or comments to the attention of the undersigned at 412-236-7700.
Very truly yours, |
/s/ Joseph W. Kulbacki |
Joseph W. Kulbacki |
JWK/
Enclosure