BUTZEL LONG, a professional corporation
                               380 Madison Avenue,
                                   22nd Floor
                               New York, NY 10017

                               Tel: (212) 818-1110
                               FAX: (212) 818-0494
                           e-mail: barrett@butzel.com




                                   May 6, 2008



BY EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


                 Re:  Tax-Free Fund For Utah
                      File Nos. 33-38766 and 811-6239


Dear Sirs:

     On behalf of Tax-Free Fund For Utah (the "Fund") we enclose for filing with
the Commission, pursuant to Rule 14a-6 under the Securities Exchange Act of
1934, a form of preliminary proxy statement and forms of proxies for an annual
meeting and special meeting of shareholders to be held June 25, 2008.

     The staff is advised that there is a joint proxy statement for both annual
and special meetings. The annual meeting deals only with routine items: election
of Trustees and approval of independent registered public accounting firm. The
special meeting will consider one non-routine matter described in the joint
proxy material: Proposal No. 1, consideration of a new Advisory and
Administration Agreement, which, if approved by the shareholders, will go into
effect when and if similar agreements are approved by the shareholders of the
other funds in the Aquila Group of Funds. The reasons for this proposal is
described under Proposal No. 1 for the Special Meeting in the attached proxy
statement, but is chiefly a result of certain proposed changes in the ownership
of the corporate parent of the Fund's adviser. These changes are designed to
avoid a change in "control" on the deaths of certain of the owners. The terms of
the new agreement is substantially identical to those of the existing agreement.

     This filing is substantially identical to that of Tax-Free Trust of Oregon
(the only portfolio of The Cascades Trust) File Nos. 33-4382 and 811-4626,
accession number: 0000791049-08-000010. We received staff comments (Mr.
Barrientos) on that filing. We made appropriate changes and addressed
differences in a letter to the staff dated May 6, 2008. This filing incorporates
all such matters. Selective review would be appropriate.

     Please address any comments to me or my partner, Robert I. Jones, at the
above telephone number and address.

                                        Very truly yours,


                                        /s/William L.D. Barrett
                                        William L. D. Barrett