Aquila Investment Management LLC 120 West 45th Street, Suite 3600 New York, NY 10036 June 6, 2014 VIA EDGAR Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, D.C. 20549 RE:	Hawaiian Tax-Free Trust 	Annual Report on Form N-CSR 	(33 Act No. 2-92583; 40 Act No. 811-4084) Ladies and Gentlemen: On behalf of Hawaiian Tax-Free Trust, a Massachusetts business trust (the 'Trust'), we are hereby filing the March 31, 2014 Annual Report on Form N-CSR under the Investment Company Act of 1940 and Sections 13 and 15(d) of the Securities Exchange Act of 1934. 	Please call the undersigned at (917) 209-5080 with any comments or questions relating to the filing. Sincerely, /s/ Randall S. Fillmore ----------------------- Randall S. Fillmore Chief Compliance Officer