May 23, 2008
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | DWS Value Series, Inc. Registration Statement on Form N-14 (File No. 333-150123) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby request that the effective date for the Registration Statement on Form N-14 referenced above be accelerated so that it will become effective as of the date hereof or as soon thereafter as practicable.
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| Sincerely, | ||||||||
| DWS VALUE SERIES, INC. | DWS-SCUDDER DISTRIBUTORS, INC. | |||||||
| By: | /s/ Caroline Pearson | By: | /s/ Caroline Pearson | |||||
| Name: | Caroline Pearson | Name: | Caroline Pearson | |||||
| Title: | Assistant Secretary | Title: | Secretary | |||||
