February 12, 2018
Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549
Re: Dreyfus Stock Index Fund, Inc. (the “Registrant”)
1933 Act File No.: 33-27172
1940 Act File No.: 811-05719
CIK No.: 0000846800
Ladies and Gentlemen:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended December 31, 2017.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6785.
Sincerely yours,
/s/ Gina M. Gomes
Gina M. Gomes
Paralegal
Enclosure