February 17, 2015

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:	Definitive Proxy Materials for Alpine Global Consumer Growth Fund, a series of Alpine Equity Trust

Securities Act File No. 033-25378

Investment Company Act File No. 811-05684

Ladies and Gentlemen:

On behalf of Alpine Global Consumer Growth Fund, a series of Alpine Equity Trust (the “Fund”), we hereby transmit for filing the proxy materials consisting of the Notice of Special Meeting of Shareholders, the Definitive Proxy Statement and the Form of Proxy (“Proxy Materials”) to be used in connection with the Special Meeting of Shareholders of the Fund to be held on March 19, 2015.

It is anticipated that definitive copies of the proxy materials will be mailed to shareholders on or about February 17, 2015.

Any questions or comments on the enclosed Proxy Materials should be directed to the undersigned at 202-303-1124.

Very truly yours,

/s/ Benjamin J. Haskin

Benjamin J. Haskin

Enclosures

cc:	Matthew K. Breitman, Alpine Woods Capital Investors, LLC

Anne C. Choe, Willkie Farr & Gallagher LLP

New York Washington Paris London Milan Rome Frankfurt Brussels

in alliance with Dickson Minto W.S., London and Edinburgh