787 Seventh Avenue |
July 1, 2016
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Aberdeen Funds
Registration Statement on Form N-14
Ladies and Gentlemen:
On behalf of Aberdeen Funds (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission (the “SEC”) the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed acquisition by the Aberdeen Global Equity Fund (the “Acquiring Fund”), a series of the Registrant, of all of the assets and liabilities of the Aberdeen Global Natural Resources Fund, a series of the Registrant (the “Target Fund”) in exchange for Class A, Class C, Class R, Institutional Class and Institutional Service Class shares of the Acquiring Fund.
Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8992.
Sincerely,
/s/ Jessica A. Herlihy |
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Jessica A. Herlihy |
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Enclosures
cc: Lucia Sitar, Aberdeen Asset Management Inc.
Rose F. DiMartino, Willkie Farr & Gallagher LLP
Elliot J. Gluck, Willkie Farr & Gallagher LLP
NEW YORK WASHINGTON PARIS LONDON MILAN ROME FRANKFURT BRUSSELS
in alliance with Dickson Minto W.S., London and Edinburgh