Quasar Distributors, LLC
615 East Michigan Street
Milwaukee, WI 53202
November 30, 2011
FILED VIA EDGAR
Mr. Dominic Minore
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
| Re: | Professionally Managed Portfolios (the “Trust”) |
| File Nos.: 333-177342 |
on behalf of the Brown Advisory Small Companies Fund and Brown Advisory Small Cap Fundamental Value Fund |
| REQUEST FOR ACCELERATION |
Dear Mr. Minore:
As the principal underwriter of the Trust and pursuant to the Securities and Exchange Commission’s authority under Rule 461(a) under the Securities Act of 1933, we request that effectiveness of the Trust’s Pre-Effective Amendment No. 1 to the Registration Statement filed on Form N-14 on November 30, 2011 on behalf of the Brown Advisory Small Companies Fund and Brown Advisory Small Cap Fundamental Value Fund, be accelerated to Friday, December 2, 2011.
| Very truly yours, |
| QUASAR DISTRIBUTORS, LLC |
| /s/ James R. Schoenike |
| James R. Schoenike |
| President |