(203) 352-4057
marina_belaya@ustrust.com

                               February 23, 2007

VIA EDGAR

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

         Re:  EXCELSIOR DIRECTIONAL HEDGE FUND OF FUNDS, LLC, FILE NO. 811-10083

Ladies and Gentlemen:

          On behalf  of  Excelsior  Directional  Hedge  Fund of Funds,  LLC (the
"Fund"), filed herewith pursuant to Section 14(a) of the Securities Exchange Act
of 1934, as amended,  is the definitive  proxy statement for the special meeting
(the "Meeting") of members of the Fund ("Members") to be held on March 29, 2007.
The  preliminary  proxy  statement  was filed with the  Securities  and Exchange
Commission on January 24, 2007 (accession number  0000902664-07-000156).  At the
Meeting,  Members  will be  asked  to vote on the  following  proposals:  (i) to
approve a new  Investment  Advisory  Agreement  between the Fund and U.S.  Trust
Hedge Fund  Management,  Inc. to become effective upon completion of the sale of
U.S. Trust  Corporation to the Bank of America  Corporation;  (ii) to elect four
persons  to serve as  members  of the Board of  Managers  of the Fund;  (iii) to
approve a reorganization and merger plan and agreement for the Fund; and (iv) to
transact any other business that may properly come before the Meeting.

          It is  anticipated  that the  materials  will be sent to Members on or
about February 23, 2007.

          Please contact the  undersigned at the above number with any questions
or comments you may have or for any further information you may desire.

Very truly yours,




/s/ Marina Belaya
Marina Belaya

Enclosure