January 24, 2020
Valerie Lithotomos
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | MassMutual Select Funds (the “Registrant”) |
1933 Act File No. 33-73824
1940 Act File No. 811-8274
Comments received for PEA No. 105 filed on December 3, 2019
Dear Ms. Lithotomos:
Below is a summary of the comments I received from you on January 8, 2020 regarding the above-mentioned Registrant, together with our responses. I appreciate the time you took to carefully review these documents and have tried to address your comments. I would greatly appreciate you contacting me at 860-562-2130 as soon as possible if you have any further questions or comments. Thank you.
Prospectus
| 1) | Comment:Please consider adding Cyber Security Risk as a Principal Risk to each Fund. |
Response:Each Fund currently includes Cyber Security Risk in the back of the Prospectus pursuant to Item 9 of Form N-1A. We respectfully decline to include Cyber Security Risk as a Principal Risk of investing in each Fund pursuant to Item 4 of Form N-1A.
| 2) | Comment:Please confirm if any shareholder meetings were necessary for any Fund name or strategy changes. |
Response:We confirm that no shareholder meetings were necessary for any Fund name or strategy changes.
| 3) | Comment:Please consider noting any Fund name changes near any such Fund’s Item 2 disclosure. |
Response:We will make these changes.
| 4) | Comment:Please confirm that any fee waivers or expense reimbursements being shown in a fee table will be in place for at least one full year. |
Response:We confirm that any fee waivers or expense reimbursements being shown in a fee table will be in place for at least one full year – from February 1, 2020 through January 31, 2021.
Very truly yours,
/s/ Andrew M. Goldberg
Andrew M. Goldberg
Vice President, Secretary, and Chief Legal Officer, MassMutual Select Funds
Lead Counsel, Investment Adviser & Mutual Funds, Massachusetts Mutual Life Insurance Company
