August 27, 2009

Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549

Re:	The Dreyfus/Laurel Tax-Free Municipal Funds
	- Dreyfus BASIC California Municipal Money Market Fund
	- Dreyfus BASIC Massachusetts Municipal Money Market Fund
	- Dreyfus BASIC New York Municipal Money Market Fund
	File No. 811-3700

Dear Sir/Madam,

     Transmitted for filing is Form N-CSR for the above-referenced series of the Registrant for the fiscal year ended June 30, 2009.

     Please direct any questions or comments to the attention of the undersigned at (212) 922-6785.

Very truly yours, 

/s/ Donna M. Quilty 

Donna M. Quilty, 

Legal Assistant 

DMQ/
Enclosures