The Target Portfolio Trust
655 Broad Street
Newark, New Jersey 07102
December 27, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Attn: Ms. Jaea Hahn
Re: The Target Portfolio Trust---Prudential QMA Small-Cap Value Fund
Registration Statement on Form N-1A
Post-Effective Amendment No. 71 Under the Securities Act of 1933
File No. 33-50476
Request for Acceleration of Registration Statement Effectiveness
Dear Ms. Hahn:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Trust respectfully requests the effectiveness of the above-referenced post-effective amendment to its registration statement (the “Registration Statement”) on Form N-1A be accelerated to December 27, 2017, or as soon thereafter as practicable.
Please note that we acknowledge the following:
· should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Trust from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Trust may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
The Target PortfolioTrust
/s/ Jonathan D. Shain
Name: Jonathan D. Shain
Title: Assistant Secretary
Prudential Investment Management Services LLC (PIMS)
/s/ Peter J. Boland
Name: Peter J. Boland
Title: Senior Vice President and Chief Operating Officer
