ROPES & GRAY LLP
PRUDENTIAL TOWER
800 BOYLSTON STREET
BOSTON, MASSACHUSETTS 02199
Phone: 617-951-7000
Fax: 617-951-7050

June 30, 2011	Andrew Wilkins
	617-951-7392
	Andrew.Wilkins@ropesgray.com

BY EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re: GMO Trust (File Nos. 2-98772 and 811-04347)

Ladies and Gentlemen:

          Transmitted herewith for filing by means of electronic submission on behalf of the Trust pursuant to (1) the Securities Act of 1933, as amended (the “Securities Act”), and Rule 485(a)(2) thereunder, (2) the Investment Company Act of 1940, as amended (the “1940 Act”), (3) Form N-1A and (4) Regulation S-T, is Post-Effective Amendment No. 147 to the Trust’s Registration Statement under the Securities Act and Amendment No. 186 to the Trust’s Registration Statement under the 1940 Act on Form N-1A (“Amendment No. 147/186”), including: (i) a Prospectus and Statement of Additional Information relating to GMO International Intrinsic Value Extended Markets Fund; (ii) a Prospectus and Statement of Additional Information relating to GMO Global Focused Equity Fund; and (iii) other information and the signature page.

          This Amendment No. 147/186 relates solely to GMO International Intrinsic Value Extended Markets Fund and GMO Global Focused Equity Fund. No information contained herein is intended to amend or supersede any prior filing relating to any other series of the Trust. Pursuant to the provisions of Rule 485(a)(2) under the Securities Act, it is intended that this Amendment No. 147/186 become effective seventy-five days after filing.

          If you have any questions or need any clarification concerning the foregoing or this transmission, please call the undersigned at (617) 951-7392.

Very truly yours,

/s/ Andrew Wilkins

Andrew Wilkins

Enclosures

cc: J.B. Kittredge, Esq., Grantham, Mayo, Van Otterloo & Co. LLC
Jason Harrison, Esq., Grantham, Mayo, Van Otterloo & Co. LLC
Thomas R. Hiller, Esq.
Elizabeth J. Reza, Esq.