[LETTERHEAD OF CREDIT SUISSE MUTUAL FUNDS]
October 7, 2009
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Credit Suisse Trust |
| Securities Act File No. 333-161669 |
| Pre-Effective Amendment No. 1 |
Dear Commissioners:
Pursuant to Rule 461 under the Securities Act of 1933, Credit Suisse Trust (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 (Securities Act File No. 333-161669) (the “Amendment”) so that the Amendment is declared effective on Thursday, October 8, 2009, or as soon as practicable thereafter.
If this request is granted, we respectfully request that we be notified by telephone at the time of effectiveness. Please call Elliot Gluck of Willkie Farr & Gallagher LLP at 212-728-8138.
The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority), declares the filing effective, such action:
(i) does not foreclose the Commission from taking any action with respect to the filing;
(ii) does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(iii) may not be asserted by the Registrant 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, | |
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| Credit Suisse Trust | |
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| By: | /s/ George R. Hornig |
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| George R. Hornig |
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| Chief Executive Officer and President |
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| Credit Suisse Asset Management Securities, Inc. | |
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| By: | /s/ George R. Hornig |
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| George R. Hornig |
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| President |
