JPMorgan Trust II
245 Park Avenue
New York, NY 10167
March 11, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Filing Desk
Re:
JPMorgan Trust II
Ladies and Gentlemen:
On behalf of JPMorgan Trust II, we hereby submit for filing via EDGAR under Rule 488 of the Securities Act of 1933, the Registration statement on Form N-14 with respect to the following proposed reorganizations.
Trust | Acquired Fund |
| Trust | Acquiring Fund |
JPMorgan Trust II | JPMorgan Intermediate Bond Fund | merges with and into | JPMorgan Trust II | JPMorgan Core Bond Fund |
JPMorgan Trust II | JPMorgan Kentucky Municipal Bond Fund | merges with and into | JPMorgan Trust I | JPMorgan Intermediate Tax Free Bond Fund |
JPMorgan Trust II | JPMorgan Louisiana Municipal Bond Fund | merges with and into | JPMorgan Trust I | JPMorgan Intermediate Tax Free Bond Fund |
JPMorgan Trust II | JPMorgan West Virginia Municipal Bond Fund | merges with and into | JPMorgan Trust I | JPMorgan Intermediate Tax Free Bond Fund |
JPMorgan Trust I | JPMorgan Bond Fund | merges with and into | JPMorgan Trust II | JPMorgan Core Plus Bond Fund |
JPMorgan Trust I | JPMorgan Short Term Bond Fund | merges with and into | JPMorgan Trust II | JPMorgan Short Duration Bond Fund |
JPMorgan Trust I | JPMorgan Tax Aware Enhanced Income Fund | merges with and into | JPMorgan Trust II | JPMorgan Short Term Municipal Bond Fund |
JPMorgan Trust I | JPMorgan Tax Aware Short-Intermediate Income Fund | merges with and into | JPMorgan Trust II | JPMorgan Short Term Municipal Bond Fund |
The Registration Statement is proposed to become effective on April 9, 2009 pursuant to Rule 488 under the Securities Act of 1933, as amended.
If you have any questions or comments, please call Pam Woodley at 212-648-2083.
Sincerely,
/s/ Elizabeth A. Davin
Elizabeth A. Davin
Assistant Secretary