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| 780 North Water Street Milwaukee, WI 53202-3590 TEL 414-273-3500 Fax 414-273-5198 www.gklaw.com |
|
August 8, 2011
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
100 F Street, NE
Washington, D.C. 20549
| RE: | Marshall Funds, Inc. Preliminary Proxy Statement |
| (Reg. Nos. 333-498907; 811-58433) |
Ladies and Gentlemen:
Filed herewith via EDGAR on behalf of Marshall Funds, Inc. (the “Company”), please find a Preliminary Proxy Statement relating to a Special Meeting of the Marshall Funds, Inc. shareholders to be held on October 6, 2011.
If you have any questions concerning this filing, please contact the undersigned at the telephone number listed above.
| Very truly yours, |
| GODFREY & KAHN, S.C. |
| /s/ Michele L. Racadio |
| Michele L. Racadio |
| cc: | Working Group |
OFFICESIN MILWAUKEE, MADISON, WAUKESHA, GREEN BAYAND APPLETON, WI, WASHINGTON DC,AND SHANGHAI PRC
GODFREY & KAHNISAMEMBEROF TERRALEX®,A WORLDWIDE NETWORKOF INDEPENDENT LAW FIRMS