-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BDF7BRCps3c1vFP6MfAD1oZ1SBKP8JEjdqAJscXdRwALsfRi7hSejuUkvFgy1Ul1 wwle7LW5XpxVMvvvFsdc2Q== 0000950136-06-004939.txt : 20061114 0000950136-06-004939.hdr.sgml : 20061114 20060614192951 ACCESSION NUMBER: 0000950136-06-004939 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20060614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CURRENCYSHARES SWISS FRANC TRUST CENTRAL INDEX KEY: 0001353615 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O RYDEX INVESTMENTS, ATTN: TIM MEYER STREET 2: 9601 BLACKWELL ROAD, SUITE 500 CITY: ROCKVILLE STATE: MD ZIP: 20850 BUSINESS PHONE: 301-296-5129 MAIL ADDRESS: STREET 1: C/O RYDEX INVESTMENTS, ATTN: TIM MEYER STREET 2: 9601 BLACKWELL ROAD, SUITE 500 CITY: ROCKVILLE STATE: MD ZIP: 20850 CORRESP 1 filename1.htm
June 14, 2006                 ATTORNEYS AT LAW
    
ONE DETROIT CENTER
500 WOODWARD AVENUE, SUITE 2700
DETROIT, MI 48226-3489
313.234.7100 TEL
313.234.2800 FAX
www.foley.com
    
WRITER'S DIRECT LINE
313.234.7107
yvanriper@foley.com EMAIL
    
CLIENT/MATTER NUMBER
058081-0113

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 4569
Washington, DC 20549-4561

Attention:  Mr. Donald Walker
Ms. Margaret Fitzgerald
Re:  CurrencyShares British Pound Sterling Trust (333-132361) (‘‘British Pound Sterling Trust’’)
CurrencyShares Australian Dollar Trust (333-132362)
CurrencyShares Canadian Dollar Trust (333-132262)
CurrencyShares Mexican Peso Trust (333-132367)
CurrencyShares Swedish Krona Trust (333-132366)
CurrencyShares Swiss Franc Trust (333-132364)

Ladies and Gentlemen:

We are writing to you on behalf of the CurrencyShares Trusts identified above (each, a ‘‘Trust’’), each sponsored by Rydex Specialized Products LLC d/b/a Rydex Investments (the ‘‘Sponsor’’).

We confirm that we have been advised by the Sponsor that the analysis employed by the Sponsor in determining the functional currency for the British Pound Sterling Trust, described in our letter dated May 8, 2006 (in response to comment number 19 in the comment letter of the staff of the Division of Corporation Finance dated April 17, 2006) is the same analysis used to determine the functional currency of each Trust. As such, the Sponsor has determined that the functional currency for CurrencyShares Australian Dollar Trust is the Australian Dollar, for CurrencyShares Canadian Dollar Trust is the Canadian Dollar, for CurrencyShares Mexican Peso Trust is the Mexican Peso, for CurrencyShares Swedish Krona Trust is the Swedish Krona and for CurrencyShares Swiss Franc Trust is the Swiss Franc.

Please contact the undersigned at (313) 234-7107 should you have any questions or comments.

Very truly yours,
/s/ Yvette M. VanRiper
Yvette M. VanRiper

cc: Joe Arruda


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WASHINGTON, D.C.		  


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