WPG LARGE CAP GROWTH FUND 909 Third Avenue, 31st Floor New York, New York 10022 April 27, 2005 VIA ELECTRONIC TRANSMISSION Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, DC 20549 Attention: Mrs. Patricia P. Williams Re: WPG Large Cap Growth Fund Post-Effective Amendment No. 35 under the Securities Act of 1933 (Amendment No. 40 under the Investment Company Act of 1940) to Registration Statement on Form N-1A (File Nos. 2-64715; 811-1447) ------------------------------------------------------------------------- Dear Ladies and Gentlemen: Pursuant to Rule 477 under Securities Act of 1933, as amended (the "Securities Act"), WPG Large Cap Growth Fund (the "Registrant") hereby requests that the above-referenced Post-Effective Amendment to its Registration Statement on Form N-1A be withdrawn. As discussed with Mrs. Patricia P. Williams of the staff of the Securities and Exchange Commission, please be advised that the Registrant makes such request because it intends to reorganize into a series of The RBB Fund, Inc. and cease operations after the close of business on April 29, 2005. Please contact Leonard A. Pierce, Esq. (617) 526-6440 or Timothy F. Silva (617) 526-6502, at Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Registrant, with any questions or comments you may have regarding this matter. Very truly yours, /s/Daniel S. Vandivort Chairman and President