August 1, 2012
Securities and Exchange Commission
Office of Filings and Information Services
100 F. Street, NE
Washington, D.C. 20549
Re: DREYFUS NEW YORK AMT-FREE MUNICIPAL MONEY MARKET FUND
File No.: 811-5160; 33-14294
Gentlemen:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended May 31, 2012.
Please direct any questions or comments to the attention of the undersigned at 212.922.6850.
Very truly yours,
/s/Faria Adam
Faria Adam