787 Seventh Avenue
New York, NY 10019-6099
Tel: 212 728 8000
Fax: 212 728 8111
April 1, 2011
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | BlackRock FundsSM |
Registration Statement on Form N-14 |
Ladies and Gentlemen:
On behalf of BlackRock FundsSM, (the “Registrant”), and pursuant to Rule 488 under the Securities Act of 1933, as amended (the “1933 Act”), we hereby transmit for filing with the Securities and Exchange Commission (the “SEC”) the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by the BlackRock Health Sciences Opportunities Portfolio, a series of the Registrant, of all of the assets of the BlackRock Healthcare Fund, Inc. in exchange for the assumption by the BlackRock Health Sciences Opportunities Portfolio of certain stated liabilities and Investor A, Investor B, Investor C, Institutional and Class R Shares of the Registrant.
Pursuant to Rule 488, the Registration Statement designates an effective date of May 1, 2011. Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8294.
Sincerely,
/s/ Maria Gattuso
Maria Gattuso
Enclosures
cc: | Aaron Wasserman, Esq., BlackRock Advisors, LLC |
NEW YORK WASHINGTON PARIS LONDON MILAN ROME FRANKFURT BRUSSELS
in alliance with Dickson Minto W.S., London and Edinburgh