March 3, 2016
Securities and Exchange Commission
Office of Filings and Information Services
100 F Street N.E.
Washington, DC 20549
RE: The Dreyfus Fund Incorporated
1933 Act File No.: 2-09455
1940 Act File No.: 811-00523
CIK No.: 0000030146
Dear Sir or Madam:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended December 31, 2015.
Please direct any questions or comments to the attention of the undersigned at 212-922-4296.
Very truly yours,
/s/ Enrique Urueta
Enrique Urueta
Paralegal
EU/
Enclosures