1801 California St., Suite 5200 Denver, Colorado 80202 (720) 482-1574

October 7, 2016

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: Transamerica Funds (the “Registrant”)

(File Nos. 033-02659; 811-04556)

Ladies and Gentlemen:

On behalf of the Registrant, we are hereby filing a combined information statement and registration statement on Form N-14, with exhibits (the “Registration Statement”). The Registration Statement relates to an Agreement and Plan of Reorganization whereby all of the assets of Transamerica Income & Growth, a separate series of the Registrant, will be transferred in a tax-free reorganization to Transamerica Strategic High Income, also a separate series of the Registrant, in exchange for shares of Transamerica Strategic High Income.

The Registration Statement is being filed pursuant to Rule 488 under the Securities Act of 1933, as amended. It is proposed that this filing will become effective on or about November 7, 2016 pursuant to Rule 488.

Should you have any questions or comments regarding this filing, please contact the undersigned at 720-493-4256.

Very truly yours,

/s/ Tané T. Tyler

Tané T. Tyler

Vice President, Associate General Counsel,

Chief Legal Officer and Secretary

Transamerica Asset Management, Inc.