| SIDLEY AUSTIN LLP 787 SEVENTH AVENUE NEW YORK, NY 10019 +1 212 839 5300 +1 212 839 5599
AMERICA • ASIA PACIFIC • EUROPE |
August 20, 2019
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”), we hereby transmit for filing with the Securities and Exchange Commission the Registrant’s Registration Statement on Form N-14 relating to the acquisition by BlackRock All-Cap Energy & Resources Portfolio (the “Fund”), a series of the Registrant, of substantially all of the assets and certain stated liabilities of BlackRock Energy & Resources Portfolio, a series of Registrant, in exchange for Investor A, Investor C and Institutional Shares of the Fund.
Any questions or comments on the enclosed materials should be directed to the undersigned at (212) 839-8615.
Very truly yours,
/s/ Jesse C. Kean
Jesse C. Kean
Enclosures
cc: | Benjamin Archibald, Esq. |
BlackRock Advisors, LLC |
Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.