[Correspondence filed by EDGAR]

                            [U.S. Trust Letter Head]

                                February 22, 2006

Larry Greene
Senior Counsel
Division of Investment Management
United States Securities and Exchange Commission


Dear Mr. Greene:

This  letter  is  to  confirm  our  conversation   regarding   certain  comments
(delineated  below)  that  were  provided  by the  Staff of the  Securities  and
Exchange  Commission on February 17, 2006,  regarding the Excelsior  Directional
Hedge Fund of Funds, LLC's (the "Fund") Schedule TO-I/A filing.

Your comments and my responses are included below.

       Comment 1: To include a transmittal letter with the Schedule TO-I/A
                  filing.

       Response:  Future filings will include a transmittal letter.

       Comment 2: The current disclosure in the Schedule TO-I/A reads
                  that  "[_____]  Interests  were  validly  tendered  and  not
                  withdrawn  prior to the expiration of the Offer,  and all of
                  those  Interests  were  accepted for purchase by the Fund in
                  accordance  with the terms of the Offer."  You advised  that
                  the  language  should  be  revised  to  read  that  "[_____]
                  Interests were validly  tendered and not withdrawn  prior to
                  the expiration of the Offer, and all of those Interests were
                  accepted  for  purchase  AND PAID by the Fund in  accordance
                  with the terms of the Offer." [Emphasis added].

       Response:  Future filings will include the revised statement above.

I believe these actions address your comments. Thank you for your review and
comments.

Sincerely,

/s/ Petros L. Tsirigotis
------------------------
Petros L. Tsirigotis
Senior Vice President and Assistant General Counsel