CORRESP 12 filename12.txt Aquila Investment Management LLC 120 West 45th Street, Suite 3600 New York, NY 10036 June 6, 2014 VIA EDGAR Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, D.C. 20549 RE: Hawaiian Tax-Free Trust Annual Report on Form N-CSR (33 Act No. 2-92583; 40 Act No. 811-4084) Ladies and Gentlemen: On behalf of Hawaiian Tax-Free Trust, a Massachusetts business trust (the 'Trust'), we are hereby filing the March 31, 2014 Annual Report on Form N-CSR under the Investment Company Act of 1940 and Sections 13 and 15(d) of the Securities Exchange Act of 1934. Please call the undersigned at (917) 209-5080 with any comments or questions relating to the filing. Sincerely, /s/ Randall S. Fillmore ----------------------- Randall S. Fillmore Chief Compliance Officer