Deutsche Investment Management Americas Inc.
One Beacon Street
Boston, MA 02108
March 7, 2012
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
| Re: | DWS Institutional Funds (File No. 811-06071) |
| Registration Statement on Form N-14 |
| (File No. 333-178569) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby request that the effective date for the Registration Statement on Form N-14 referenced above be accelerated so that it will become effective as of March 7, 2012 or as soon thereafter as practicable.
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Sincerely,
| DWS INSTITUTIONAL FUNDS | DWS INVESTMENTS DISTRIBUTORS, INC. | |
| By:/s/ John Millette | By:/s/ Caroline Pearson | |
| Name: John Millette | Name: Caroline Pearson | |
| Title: Vice President and Secretary | Title: Secretary | |
