American Funds Tax-Exempt Fund of New York
One Market, Steuart Tower
Suite 1800
San Francisco, California 94105
November 1, 2010
Document Control
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | American Funds Tax-Exempt Fund of New York |
| File Nos. 333-168594 and 811-22448 |
Dear Sir or Madam:
On behalf of American Funds Tax-Exempt Fund of New York (the “Fund”), we have filed Form N-1A, Pre-Effective Amendment No. 2 to the Fund’s Registration Statement under the Securities Act of 1933 and Amendment No. 2 to the Fund’s Registration Statement under the Investment Company Act of 1940, as amended.
The Fund intends to begin operations on November 1, 2010. Accordingly, pursuant to Rule 461 and on behalf of the Fund and the Fund’s principal underwriter, American Funds Distributors, Inc., we respectfully request that the effectiveness of the Registration Statement be accelerated to November 1, 2010.
If you have any questions please do not hesitate to contact me at (213) 615-0108.
Sincerely,
/s/ Katherine H. Newhall
Katherine H. Newhall
Counsel, Capital Research and Management Company
cc: Laura Hatch