August 4, 2015
VIA EDGAR
U.S. Securities and Exchange Commission
Filing Desk
100 F Street, N.E.
Washington, DC 20549
Re: | Leeward Investment Trust (File Nos. 333-171279 and 811-22507); on behalf of the MAI Energy Infrastructure and MLP Fund ("Fund"), a series of the Leeward Investment Trust |
Ladies and Gentlemen:
On behalf of Leeward Investment Trust, a registered open-end investment company (the "Trust"), we submit with this letter, electronic filing, a preliminary proxy statement on behalf of the MAI Energy Infrastructure and MLP Fund, a series of the Trust (the "Fund"). The primary purpose of the proxy statement is to solicit shareholder approval of an Investment Advisory Agreement between the Fund and MAI Capital Management, LLC ("MAI"). MAI presently is acting as the investment advisor to the Fund pursuant to the terms of an interim investment advisory agreement.
If you have any questions concerning the foregoing, please contact the undersigned at 404.817.8731.
Yours truly,
/s/ Terrence O. Davis
Terrence O. Davis
cc: | Deborah Skeens Division of Investment Management Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 |