245 Summer Street

Fidelity® Investments

Boston, MA 02210

December 2, 2016

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: Fidelity Salem Street Trust (the trust): File Nos. 002-41839 and 811-02105 Fidelity Flex Short-Term Bond Fund,  Fidelity Flex Inflation-Protected Bond Index Fund, Fidelity Flex U.S. Bond Index Fund,  Fidelity Flex Short-Term Treasury Bond Index Fund, Fidelity Flex Large Cap Value Index Fund, Fidelity Flex Large Cap Growth Index Fund, Fidelity Flex Mid Cap Index Fund, Fidelity Flex Small Cap Index Fund, Fidelity Flex International Index Fund, and Fidelity Flex Real Estate Index Fund (the fund(s)) Post-Effective Amendment No. 347

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Ladies and Gentlemen:

Pursuant to Rule 8b-16 under the Investment Company Act of 1940, as amended, Regulation S-T and Rule 485(a) under the Securities Act of 1933, as amended, (33 Act) transmitted herewith on behalf of the trust is Post-Effective Amendment No. 347 to the trust’s current effective Registration Statement on Form N-1A.  This transmission contains a conformed signature page, the manually signed original of which is maintained at the offices of the trust.

The filing serves to register Fidelity Flex Short-Term Bond Fund, Fidelity Flex Inflation-Protected Bond Index Fund, Fidelity Flex U.S. Bond Index Fund, Fidelity Flex Short-Term Treasury Bond Index Fund, Fidelity Flex Large Cap Value Index Fund, Fidelity Flex Large Cap Growth Index Fund, Fidelity Flex Mid Cap Index Fund, Fidelity Flex Small Cap Index Fund, Fidelity Flex International Index Fund, and Fidelity Flex Real Estate Index Fund as new series’ of the trust.

This filing contains the Prospectuses and Statements of Additional Information for the fund(s) referenced above.

Please note that the cover page of the Prospectuses and SAIs contain the standard “red herring” legend called for by Rule 481 of Regulation C.

Pursuant to Rule 485(a), the trust elects an effective date of February 15, 2017.  We request your comments by January 3, 2017.

Please contact Jamie Plourde at (817) 474-7037 in connection with any questions or comments regarding this filing

||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||	Very truly yours,
	/s/ Jamie Plourde
	Jamie Plourde
	Legal Product Group