1875 K Street, N.W. Washington, DC 20006-1238 Tel: 202 303 1000 Fax: 202 303 2000 |
VIA EDGAR
August 14, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Alpine Equity Trust (the “Trust”) |
Registration Statement on Form N-14
Ladies and Gentlemen:
On behalf of the Trust, and pursuant to Rule 488 under the Securities Act of 1933, as amended, we are transmitting for filing with the Securities and Exchange Commission the Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed reorganization of Alpine Cyclical Advantage Property Fund (the “Target Fund”), a series of the Trust, with and into Alpine Global Infrastructure Fund (the “Acquiring Fund”), also a series of the Trust (the “Reorganization”).
Pursuant to Rule 488, the Registration Statement designates an effective date of September 13, 2015.
Any questions or comments on the Registration Statement should be directed to the undersigned at (202) 303-1124 or Neesa P. Sood at (202) 303-1232.
Very truly yours,
/s/ Benjamin J. Haskin
Benjamin J. Haskin
Enclosures
| cc: | Matthew K. Breitman, Esq., Alpine Woods Capital Investors, LLC |
| cc: | Rose F. DiMartino, Willkie Farr & Gallagher LLP |
| cc: | Neesa P. Sood, Willkie Farr & Gallagher LLP |
New York Washington Paris London Milan Rome Frankfurt Brussels in alliance with Dickson Minto W.S., London and Edinburgh |