P E A R  T R E E   F U N D S

December 2, 2015

VIA EDGAR

Securities and Exchange Commission

100 F Street N.E.

Washington, DC  20549

Re:           Pear Tree Funds (File No. 811-03790 and 333-102055)

 Pear Tree Polaris Small Cap Fund

 Pear Tree Quality Fund

 Pear Tree PanAgora Dynamic Emerging Markets Fund

 Pear Tree PanAgora Risk Parity Emerging Markets Fund

 Pear Tree Polaris Foreign Value Fund

 Pear Tree Polaris Foreign Value Small Cap Fund

Dear Sir or Madam:

On behalf  Pear Tree Funds (the “Trust”), transmitted herewith for filing, pursuant to Rule 30b2-1(a)  under the Investment Company Act of 1940, as amended, is Form N-CSR for the period ending September 30, 2015.

Thank you for your assistance.  Should you have any questions, please feel free to call me at 781-676-5967.

Sincerely,

/s/Lori Wessels

Lori Wessels

Clerk

55 Old Bedford Road, Lincoln, MA 01773  ■  800-331-1244  ■  fax 781-259-1166  ■  www.peartreefunds.com

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