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| | SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK, NY 10019 +1 212 839 5300 +1 212 839 5599 AMERICA • ASIA PACIFIC • EUROPE | | |
June 21, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| | Re: | BlackRock Financial Institutions Series Trust |
Registration Statement on Form N-14
Ladies and Gentlemen:
On behalf of BlackRock Financial Institutions Series Trust (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by BlackRock Summit Cash Reserves Fund, a series of the Registrant, of all of the assets and certain stated liabilities of State Farm Money Market Fund, a series of State Farm Mutual Fund Trust, in exchange for Investor A Shares of BlackRock Summit Cash Reserves Fund.
Any questions or comments on the enclosed materials should be directed to the undersigned at (212) 839-8615.
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| Very truly yours, |
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/s/ Jesse C. Kean |
| Jesse C. Kean |
Enclosures
| cc: | Benjamin Archibald, Esq. |
BlackRock Advisors, LLC
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.
