UMB FUND SERVICES, INC.
803 West Michigan Street
Milwaukee, Wisconsin 53233
(414) 299-2000
June XX, 2013
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
Re: | Hatteras Master Fund, L.P. |
Registration No.: 811-21666 |
Ladies and Gentlemen:
On behalf of Hatteras Master Fund, L.P. (the “Fund”), enclosed herewith for filing is the final amendment to the Fund’s issuer tender offer statement on Schedule TO. Questions regarding this filing may be directed to the undersigned at the number provided above.
Sincerely,
/s/ Benjamin D. Schmidt
Benjamin D. Schmidt
Assistant Vice President, Fund Administration
Encl.