| (logo) Fidelity Investments® | Fidelity Pricing & Cash Management Services 245 Summer Street Boston, MA 02210–1129 617–563–7000 |
| January 30, 2015 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Fidelity Salem Street Trust (the trust): Fidelity Conservative Income Bond Fund Fidelity Corporate Bond Fund Fidelity Global Strategies Fund Fidelity Inflation-Protected Bond Fund Fidelity Intermediate Bond Fund Fidelity Investment Grade Bond Fund Fidelity Municipal Income 2015 Fund Fidelity Municipal Income 2017 Fund Fidelity Municipal Income 2019 Fund Fidelity Municipal Income 2021 Fund Fidelity Municipal Income 2023 Fund Fidelity Series 1000 Value Index Fund Fidelity Series Global ex U.S. Index Fund Fidelity Series Inflation-Protected Bond Index Fund Fidelity Series Investment Grade Bond Fund Fidelity Short-Term Bond Fund Fidelity Strategic Dividend & Income Fund Fidelity Strategic Real Return Fund Fidelity Tax-Free Bond Fund Money Market Portfolio Spartan Emerging Markets Index Fund Spartan Global ex U.S. Index Fund Spartan Inflation-Protected Bond Index Fund Spartan Intermediate Treasury Bond Index Fund Spartan Long-Term Treasury Bond Index Fund Spartan Mid Cap Index Fund Spartan Real Estate Index Fund Spartan Short-Term Treasury Bond Index Fund Spartan Small Cap Index Fund Spartan U.S. Bond Index Fund (the funds) File No. 811-02105 |
Ladies and Gentlemen:
On behalf of the above referenced funds, transmitted herewith for filing pursuant to Rule 14a–6(a) of Regulation 14A under the Securities Exchange Act of 1934 is a preliminary copy of the Notice, Proxy Statement, and Forms of Proxy to be sent to shareholders in connection with a Special Meeting of Shareholders of the funds to be held on May 12, 2015. Pursuant to Rule 14a–3(c), the required informational copy of each fund’s Annual Report for the most fiscal period has been previously furnished to the commission.
We anticipate mailing definitive proxy materials to shareholders on or about March 16, 2015. In order to allow sufficient time to meet this schedule, we would greatly appreciate receiving comments (if any) from the Staff no later than February 9, 2015.
Please contact Jamie Plourde at (817) 474–7037 with any questions or comments relating to this filing.
| Sincerely, | ||
| /s/ Jamie Plourde | ||
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| Jamie Plourde | ||
| Legal Product Group | ||
