Credit Suisse Trust N-14 Registration statement for investment companies business combination

	787 Seventh Avenue
	New York, NY 10019-6099
	Tel: 212 728 8000
	Fax: 212 728 8111

September 1, 2009

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:	Credit Suisse Trust
	Registration Statement on Form N-14

Ladies and Gentlemen:

On behalf of Credit Suisse Trust (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission (the “SEC”) the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by the International Equity Flex III Portfolio (the “Acquiring Portfolio”), a series of the Registrant, of all of the assets and liabilities of each of the International Equity Flex I Portfolio and the International Equity Flex II Portfolio, each a series of the Registrant, in exchange for shares of the Acquiring Portfolio (each, an “Acquisition”).

Should you have any questions or comments concerning the Registration Statement, please call the undersigned at (212) 728-8138.

Sincerely,

/s/Elliot J. Gluck

Elliot J. Gluck

Enclosures

cc:	J. Kevin Gao, Esq., Credit Suisse Asset Management, LLC
	Rose F. DiMartino, Esq., Willkie Farr & Gallagher, LLP

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