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January 15, 2008 |
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Phoenix Equity Trust
(Phoenix Value Opportunities Fund)
-Registration Statement on Form N-14
CIK 0000034273
Ladies and Gentlemen:
Pursuant to the Securities Act of 1933, as amended, and the General Rules and Regulations thereunder, enclosed for filing electronically is the Registration Statement on Form N-14 of Phoenix Equity Trust (the “Trust”). This filing relates to the acquisition of the assets of Phoenix Focused Value Fund, a series of Phoenix Adviser Trust, by and in exchange for shares of Phoenix Value Opportunities Fund, a series of the Trust.
Page 2
Any questions or comments with respect to this filing may be directed to the undersigned at (202) 775-1227.
Very truly yours, |
/s/ Arie Heijkoop, Jr. |
Arie Heijkoop, Jr. |
Enclosures
cc: | Kevin J. Carr, Esq. |
Ann Flood |