June 29, 2009

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

Re:	Dreyfus Municipal Bond Opportunity Fund
	File Nos. 811-4764; 33-7496

Dear Sir or Madam:

     Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended April 30, 2009.

     Please direct any questions or comments to the attention of the undersigned at (212) 922-6620.

Sincerely, 

/s/ Judith C. Canonica 

Judith C. Canonica 

JCC/
Enclosure