August 26, 2010
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, 2010.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6906.
Very truly yours,
/s/ Liliana Holguin
Liliana Holguin,
Legal Assistant
LH/
Enclosures