FOLEY & LARDNER LLP ATTORNEYS AT LAW | ||
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777 EAST WISCONSIN AVENUE MILWAUKEE, WI 53202-5306 414.271.2400 TEL 414.297.4900 FAX foley.com | ||
January 16, 2009 | WRITER’S DIRECT LINE 414.297.5596 pfetzer@foley.com EMAIL | |
VIA EDGAR | CLIENT/MATTER NUMBER 082961-0121 |
United States
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Hennessy Funds Trust (File No. 811-07168) |
Ladies and Gentlemen:
On behalf of Hennessy Funds Trust, a Delaware statutory trust (the “Company”), we are transmitting for filing an amended registration statement on Form N-14, pre-effective amdnemtn No. 1 (the “Amended Registration Statement”). The Amended Registration Statement contains a Proxy Statement/Prospectus that reflects a proposal to approve an Agreement and Plan of Reorganization that provides for the transfer of all of the assets and liabilities of the Tamarack Large Cap Growth Fund, a series of Tamarack Funds Trust, a Delaware statutory trust, in exchange for shares of the Hennessy Cornerstone Large Growth Fund, a series of the Company.
This filing is being effected by direct transmission to the EDGAR System.
Please contact the undersigned at (414) 297-5596 if you have any questions or comments regarding this filing.
Very truly yours, /s/ Peter D. Fetzer Peter D. Fetzer |
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