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Capital Private Client Services Funds

6455 Irvine Center Drive

Irvine, CA 92618-4518

Courtney R. Taylor

Secretary

December 22, 2010

Document Control

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:	Capital Private Client Services Funds
	File Nos. 333-163115 and 811-22349

Enclosed is Form N-14 under the Securities Act of 1933 of the above-named investment company. The filing is being made in anticipation of the proposed acquisition of Endowments – Growth and Income Portfolio by the Fund and we propose that it become effective on February 18, 2011.

Thank you very much for your assistance. If you have any questions please do not hesitate to contact me at (213) 452-2173 or Katherine Newhall at (213) 615-0108.

Sincerely,

/s/ Courtney R. Taylor

Courtney R. Taylor

Enclosure