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CHRISTOPHER D. CHRISTIAN
christopher.christian@dechert.com
+1 202 261 3321 Direct
+1 202 261 3333 Fax
October 11, 2006
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: ING Equity Trust (on behalf of ING Fundamental Research Fund)
File No. 811-08817
Ladies and Gentlemen:
Attached for filing via the EDGAR system is a registration statement on Form
N-14 under the Securities Act of 1933, as amended, ("Securities Act") for ING
Equity Trust ("Registrant"). This Form N-14 is being filed pursuant to Rule
488 of the Securities Act in connection with a reorganization in which ING
Fundamental Research Fund, a series of the Registrant, will acquire all of
the assets of ING Disciplined LargeCap Fund, another series of the
Registrant, in exchange for shares of ING Fundamental Research Fund and the
assumption by ING Fundamental Research Fund of the liabilities of ING
Disciplined LargeCap Fund.
No fees are required in connection with this filing. Should you have any
questions please feel free to contact the undersigned at 202.261.3321 or Jeffrey
S. Puretz at 202.261.3358.
Sincerely,
/s/ Christopher D. Christian
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Christopher D. Christian
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