| March 6, 2009 |
| Securities and Exchange Commission Office of Filings and Information Services 100 F Street, NE Washington, DC 20549 |
| Re: | Dreyfus U.S. Treasury Intermediate Term Fund | |
| File No.: 811-6490 |
Gentlemen:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended December 31, 2008.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6852.
| Very truly yours, |
| /s/ Omar Guerrero |
| Omar Guerrero |
| Paralegal |
| ORG/ Enclosure |