VIA EDGAR

August 14, 2015

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	Alpine Equity Trust (the “Trust”)

Registration Statement on Form N-14

Ladies and Gentlemen:

On behalf of the Trust, and pursuant to Rule 488 under the Securities Act of 1933, as amended, we are transmitting for filing with the Securities and Exchange Commission the Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed reorganization of Alpine Cyclical Advantage Property Fund (the “Target Fund”), a series of the Trust, with and into Alpine Global Infrastructure Fund (the “Acquiring Fund”), also a series of the Trust (the “Reorganization”).

Pursuant to Rule 488, the Registration Statement designates an effective date of September 13, 2015.

Any questions or comments on the Registration Statement should be directed to the undersigned at (202) 303-1124 or Neesa P. Sood at (202) 303-1232.

Very truly yours,

/s/ Benjamin J. Haskin

Benjamin J. Haskin

Enclosures

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

cc:	Rose F. DiMartino, Willkie Farr & Gallagher LLP

cc:	Neesa P. Sood, Willkie Farr & Gallagher LLP

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