 | 1875 K Street, N.W. Washington, DC 20006-1238 Tel: 202 303 1000 Fax: 202 303 2000 |
February 17, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Definitive Proxy Materials for Alpine Global Consumer Growth Fund, a series of Alpine Equity Trust |
Securities Act File No. 033-25378
Investment Company Act File No. 811-05684
Ladies and Gentlemen:
On behalf of Alpine Global Consumer Growth Fund, a series of Alpine Equity Trust (the “Fund”), we hereby transmit for filing the proxy materials consisting of the Notice of Special Meeting of Shareholders, the Definitive Proxy Statement and the Form of Proxy (“Proxy Materials”) to be used in connection with the Special Meeting of Shareholders of the Fund to be held on March 19, 2015.
It is anticipated that definitive copies of the proxy materials will be mailed to shareholders on or about February 17, 2015.
Any questions or comments on the enclosed Proxy Materials should be directed to the undersigned at 202-303-1124.
Very truly yours,
/s/ Benjamin J. Haskin
Benjamin J. Haskin
Enclosures
| cc: | Matthew K. Breitman, Alpine Woods Capital Investors, LLC |
Anne C. Choe, Willkie Farr & Gallagher LLP
New York Washington Paris London Milan Rome Frankfurt Brussels
in alliance with Dickson Minto W.S., London and Edinburgh