Reich & Tang
Our Flexibility: Your Advantage
1411 Broadway, 28th Floor
New York, NY 10018-3450
T 212-830-5200
T 800-676-6779
www.reichandtang.com
August 29, 2012
Ms. Christina DiAngelo
Mr. Kieran Brown
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Daily Income Fund (the “Trust”) |
| | Pre-Effective Amendment No. 1 to the Registration Statement on Form N-14 (the “Registration Statement”) File No. 333-182316 |
Dear Ms. DiAngelo and Mr. Brown:
Pursuant to Rule 461 under the Securities Act of 1933, the Trust, on behalf of its series, U.S. Government Portfolio, and its undersigned distributor, hereby request acceleration of the effective date of the Registration Statement to August 31, 2012.
All brokers will receive copies of the final prospectus and will have an opportunity to review it before offering the securities to their clients.
Very truly yours,
Daily Income Fund
on behalf of U.S. Government Portfolio
By: /s/ Christine Manna
Name: Christine Manna
Title: Secretary
and
Reich & Tang Distributors, Inc.
By: /s/ Joseph Jerkovich
Name: Joseph Jerkovich
Title: Chief Financial Officer and Vice President
