Skadden, Arps, Slate, Meagher & Flom LLP
333 West Wacker Drive
Chicago, Illinois 60606
| June 16, 2006 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | BlackRock Funds |
| Registration Statement on Form N-14 |
Ladies and Gentlemen:
BlackRock Funds (the “Registrant”), on behalf of its series, BlackRock High Yield Bond Portfolio, hereby files via EDGAR one electronically signed copy of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 (the “Registration Statement”) in connection with the reorganization of Merrill Lynch U.S. High Yield Fund, Inc. into BlackRock High Yield Bond Portfolio, complete with certain exhibits filed therewith (the “Exhibits”). The Registration Statement and Exhibits are filed pursuant to the Securities Act of 1933, as amended, and the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) promulgated thereunder.
Should the staff have any questions regarding the foregoing, please do not hesitate to call me at (312) 407-0863.
| Very truly yours, | |
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| /s/ Charles B. Taylor |
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| Charles B. Taylor |