August 27, 2009 |
Securities and Exchange Commission Office of Filings and Information Services 100 F Street, NE Washington, D.C. 20549 |
Re: | The Dreyfus/Laurel Tax-Free Municipal Funds | |
- Dreyfus BASIC California Municipal Money Market Fund | ||
- Dreyfus BASIC Massachusetts Municipal Money Market Fund | ||
- Dreyfus BASIC New York Municipal Money Market Fund | ||
File No. 811-3700 | ||
Dear Sir/Madam,
Transmitted for filing is Form N-CSR for the above-referenced series of the Registrant for the fiscal year ended June 30, 2009.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6785.
Very truly yours, |
/s/ Donna M. Quilty |
Donna M. Quilty, |
Legal Assistant |
DMQ/ Enclosures |