November 29, 2012
Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549
Re: Dreyfus Investment Funds
-Dreyfus/The Boston Company Emerging Markets Core Equity Fund
-Dreyfus/The Boston Company Large Cap Core Fund
-Dreyfus/The Boston Company Small Cap Growth Fund
-Dreyfus/The Boston Company Small Cap Tax-Sensitive Equity Fund
-Dreyfus/The Boston Company Small Cap Value Fund
-Dreyfus/The Boston Company Small/Mid Cap Growth Fund
-Dreyfus/Standish Intermediate Tax Exempt Bond Fund
-Dreyfus/Newton International Equity Fund
File No. 811-04813
Gentlemen,
Transmitted for filing is Form N-CSR for the above-referenced series of the Registrant for the fiscal year ended September 30, 2012.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6867.
Very truly yours,
/s/ Denise Negron
Denise Negron
Paralegal
DN/
Enclosures