[DECHERT LETTERHEAD]
February 5, 2014
VIA ELECTRONIC TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Russell Investment Company (File No. 811-3153); Russell Investment Funds (File No. 811-5371); and Russell Exchange Traded Funds Trust (File No. 811-22320); Definitive Proxy Statement on Schedule 14A |
Dear Sir or Madam:
Transmitted herewith on behalf of the above named registrants is a definitive proxy statement on Schedule 14A.
No fees are required in connection with this filing. Please call me at (617) 728-7134 or John V. O’Hanlon at (617) 728-7111 if you have any questions.
Very truly yours, |
/s/ Stephen R. Ferrara |
Stephen R. Ferrara |
cc: | John V. O’Hanlon |
Mary Beth Rhoden Albaneze