[Schulte Roth & Zabel LLP Letterhead]

                                December 21, 2007

VIA EDGAR

Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C.  20549-0508

                  Re:      Old Mutual Absolute Return Master Fund, L.L.C.
                           Registration Statement on Form N-2
                           (File No. 811-21911)

Ladies and Gentlemen:

               On behalf of Old Mutual Absolute Return Master Fund,  L.L.C. (the
"Fund"),  we are  transmitting  for  filing  with the  Securities  and  Exchange
Commission,  the final  amendment to the Fund's Issuer Tender Offer Statement on
Schedule TO.

               Please  call me at  (212)  756-2131  if you  have  any  questions
regarding this filing.


               Thank you for your assistance regarding this matter.


                                                     Very truly yours,


                                                     /s/ George M. Silfen
                                                     -----------------------
                                                         George M. Silfen