Stroock & Stroock & Lavan LLP
180 Maiden Lane
New York, New York 10038-4982

August 2, 2007 Nicole M. Runyan
Direct Dial 212.806.6443
Direct Fax 212.806.7143
nrunyan@stroock.com

Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention:  John Grzeskiewicz

Re: Dreyfus Premier Municipal Bond Fund (File No. 811-4764)

Dear Ladies and Gentlemen:

On behalf of Dreyfus Premier Municipal Bond Fund (the "Registrant"), transmitted herewith is the Registrant's registration statement on Form N-14 (the "Registration Statement").

The Registration Statement contains a Prospectus/Proxy Statement (the "Prospectus/Proxy"), which reflects a proposal to the shareholders of the Florida Series of Dreyfus Premier State Municipal Bond Fund (the "Florida Series"), to transfer the Florida Series' assets, subject to its liabilities, to the Registrant in exchange for Class A, Class B and Class C shares of the Registrant. The Registrant and the Florida Series are both open-end investment companies advised by The Dreyfus Corporation.

Upon consummation of Florida Series' reorganization, the Class A, Class B and Class C shares of the Registrant received by the Florida Series will be distributed to shareholders of the Florida Series so that each shareholder would receive a pro rata distribution of Class A, Class B and Class C shares of the Registrant having an aggregate net asset value equal to the aggregate net asset value of the shareholder's Florida Series shares as of the date of the reorganization.

The Registration Statement is being filed pursuant to Rule 488 under the Securities Act of 1933, as amended. The Registrant will file a Post-Effective Amendment that will include a copy of the final tax opinion.

The Special Meeting of Shareholders of the Florida Series is currently planned for November 15, 2007. The Florida Series intends to mail its Prospectus/Proxy to shareholders in September 2007.

Please telephone the undersigned at 212.806.6443, or David Stephens of this office at 212.806.6138, if you have any questions.

Very truly yours,

/s/ Nicole M. Runyan
Nicole M. Runyan

cc:  David Stephens