March 3, 2009

Securities and Exchange Commission 

Office of Filings and Information Services 

100 F Street N.E. 

Washington, DC 20549 

RE:	The Dreyfus Fund Incorporated
	File No. 811-0523

Gentlemen:

     Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended December 31, 2008.

     Please direct any questions or comments to the attention of the undersigned at 212-922-6858.

Very truly yours, 

/s/ Monica Giron 

Monica Giron 

Paralegal