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                                                           KATHLEEN L. PRUDHOMME
                                                                  (612) 343-7973
                                                              FAX (612) 340-8738
                                                   PRUDHOMME.KATHLEEN@DORSEY.COM



October 21, 2004



Ms. Kimberly Browning
Office of Disclosure and Review
Division of Investment Management
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:      First American Funds, Inc.
                  Post-Effective Amendment Number 50 to Registration Statement
                  SEC File Nos. 2-74747 and 811-03313


Dear Ms. Browning:

On October 15, 2004, First American Funds, Inc. (the "Fund") filed
post-effective amendment number 50 to its registration statement for the purpose
of adding the U.S. Treasury Money Market Fund as a series of the Fund.
Accompanying that filing was an acceleration request from the Fund and Quasar
Distributors, LLC, the principal distributor of the Fund's shares, requesting
acceleration of such filing to October 25, 2004 or as soon thereafter as
possible. In connection with such acceleration request, we hereby acknowledge
the following on behalf of the Fund:

         1. Should the Securities and Exchange Commission (the "Commission") or
         the staff, acting pursuant to delegated authority, declare the filing
         effective, it does not foreclose the Commission from taking any action
         with respect to the filing.

         2. The action of the Commission or the staff, acting pursuant to
         delegated authority, in declaring the filing effective, does not
         relieve the Fund from its full responsibility for the adequacy and
         accuracy of the disclosure in the filing.




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October 21, 2004
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         3. The Fund may not assert this action as a defense in any proceeding
         initiated by the Commission or any person under the federal securities
         laws of the United States.

This letter also serves to confirm that U.S. Bancorp Asset Management, Inc., the
investment adviser to the U.S. Treasury Money Market Fund, will not have the
right to be reimbursed for any fee waivers and expense reimbursements made
pursuant to the contractual expense limitations disclosed in the
above-referenced Registration Statement.

Please feel free to call me if you have any additional questions or comments.

                                                     Very truly yours,

                                                     /s/ Kathleen L. Prudhomme

                                                     Kathleen L. Prudhomme