June 29, 2009 |
Securities and Exchange Commission Office of Filings and Information Services 100 F Street, NE Washington, D.C. 20549 |
Re: | Dreyfus Municipal Bond Opportunity Fund | |
File Nos. 811-4764; 33-7496 |
Dear Sir or Madam:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended April 30, 2009.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6620.
Sincerely, |
/s/ Judith C. Canonica |
Judith C. Canonica |
JCC/ Enclosure |