New York Daily Tax Free Income Fund, Inc. 600 Fifth Avenue, 8th Floor New York, NY 10020-2302 VIA EDGAR September 21, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: New York Daily Tax Free Income Fund, Inc., file number 811-3955 Erroneous Preliminary Proxy Statement Filing Ladies and Gentlemen: Please note that the filing for New York Daily Tax Free Income Fund, Inc. Form Type PRE 14A Accession Number: 0000806620-06-000178 Filed on 9/11/2006 Was filed in error under the wrong CIK number, and should be disregarded. Thank you, /s/ Leigh DeLuca Leigh DeLuca Senior Compliance Assistant