March 3, 2009
Securities and Exchange Commission Office of Filings and Information Services 100 F. Street, NE Washington, D.C. 20549 |
Re: | Strategic Funds, Inc. | |
(formerly, Dreyfus Premier New Leaders Fund, Inc.) | ||
- Dreyfus New Leaders Fund | ||
File No. 811-3940; 2-88816 |
Dear Sir/Madam:
Transmitted for filing is the Form N-CSR for the above-referenced Registrant for the annual period ended December 31, 2008.
Please note, this N-CSR relates only to the Registrant’s series Dreyfus New Leaders Fund and does not affect the other series of the Registrant, which has a different fiscal year end and, therefore, different N-CSR reporting requirements. Separate N-CSR Forms will be filed for these series, as appropriate.
Please direct any questions or comments to the attention of the undersigned at 212-922-6817.
Very truly yours, |
/s/ Yaroslava Kouskovskaya |
Yaroslava Kouskovskaya |
Enclosures