October 31, 2012
Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549
Re: The Dreyfus/Laurel Funds, Inc.
-Dreyfus Core Equity Fund
File No. 811-05202
Dear Sir/Madam:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended August 31, 2012.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6832.
Very truly yours,
/s/Jennifer Huancayo
Jennifer Huancayo,
Legal Assistant
JH/
Enclosures