COVER 2 filename2.htm Calvert Tax-Free Reserves

April 2, 2009

 

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

 

RE:

Preliminary Proxy Statement for Calvert Tax-Free Reserves
CTFR Long-Term Portfolio

 

SEC File Nos. 811-03101 and 002-69565

 

Ladies and Gentlemen:

Transmitted herewith pursuant to Rule 14a-6 under the Securities Exchange Act of 1934 is a preliminary proxy statement for the approval of a change to the "Principal Investment Strategies" section of the prospectus for CTFR Long-Term Portfolio.

Please feel free to contact me at 301-657-7044 with any questions or comments about this filing.

 

Sincerely,

/s/ Andrew Niebler

Andrew Niebler
Assistant General Counsel
Calvert Group, Ltd.