[MORGAN, LEWIS & BOCKIUS LLP LETTERHEAD]


April 5, 1999


VIA EDGAR

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Re: TIP Funds - CIK No. 0001006783
    Request for Withdrawal of Registration Statement
    on Form N-14; File No. 333-74183
    ------------------------------------------------

Dear Ladies and Gentleman:

On behalf of our client, TIP Funds (the "Trust"), we are requesting that the
Registration Statement on Form N-14 (Accession No. 0000950115-99-000339) filed
on March 10, 1999, be withdrawn pursuant to Rule 477(a) under the Securities Act
of 1933.

The combined Prospectus/Proxy Statement contained in the above referenced filing
relates to the Reorganization of Alpha Select Funds (formerly, TIP Institutional
Funds) Turner Short Duration Government Funds - One Year Portfolio into the
Turner Core High Quality Fixed Income Fund of TIP Funds (the "Transaction"). At
a meeting held on March 29, 1999, the Board of Trustees of the Trust voted to
terminate the reorganization agreement relating to the Transaction, and to
withdraw the registration statement referenced herein.

Please contact me at (215) 963-5276 with your questions or comments.


Sincerely,

/s/ James W. Jennings
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James W. Jennings
Secretary of the Trust