[SRSY Letterhead]
Jonathan M. Kopcsik
215-564-8099
December 29, 2009
VIA EDGAR
Mr. James O’Connor
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | Voyageur Insured Funds (the “Registrant”) |
File Nos. 033-11235 and 811-04973
Dear Mr. O’Connor:
I am writing on behalf of the above-referenced Registrant, pursuant to Rule 477(a) under the Securities Act of 1933, as amended, to request the consent of the U.S. Securities and Exchange Commission (the “Commission”) to the withdrawal of the post-effective amendment (the “Amendment”) to the Registrant’s registration statement on Form N-1A filed with EDGAR submission type 485BPOS, which was accepted via the EDGAR system at 3:41 p.m. on December 29, 2009 (Accession No. 0001206774-09-002453). The Amendment erroneously included filing identifiers for the Registrant in its submission header.
Therefore, the Registrant respectfully requests the Commission’s consent to the withdrawal of Registrant’s Amendment (Accession No. 0001206774-09-002453) filed under the EDGAR submission type 485BPOS.
If you have any questions, or require anything further regarding the request, please contact me at (215) 564-8099.
Very truly yours,
/s/Jonathan M. Kopcsik
Jonathan M. Kopcsik, Esq.
