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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HSx5Oxibg3j3PcxeSYMU+jO8z3MNNv+hS4t+/xW4OIErS5vY6975VI0GvQoOWIno
 Jo+4w5lbDcrFnSkha3zHCw==

<SEC-DOCUMENT>9999999997-07-030419.txt : 20070628
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ACCESSION NUMBER:		9999999997-07-030419
CONFORMED SUBMISSION TYPE:	REGDEX/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		
FILED AS OF DATE:		20070619
DATE AS OF CHANGE:		20070628
EFFECTIVENESS DATE:		20070619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			POLAR CAPITAL FUNDS PUBLIC LTD CO
		CENTRAL INDEX KEY:			0001170710
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		REGDEX/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	021-42030
		FILM NUMBER:		07068439

	BUSINESS ADDRESS:	
		STREET 1:		INTERNATIONAL FINANCIAL CENTRE
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			00000
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This document was generated as part of a paper submission.
Please reference the Document Control Number 07068439 for access to the original document.
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