July 26, 2010
VIA EDGAR TRANSMISSION | |
Filing Desk | |
U.S. Securities and Exchange Commission | |
100 F Street, N.E. | |
Washington, DC 20549 | |
RE: | Voyageur Mutual Funds III (the “Registrant”) | ||
Registration Statement on Form N-14 | |||
Pre-Effective Amendment No. 1 | |||
File No. 333-167200 |
Dear Sir or Madam:
Pursuant to Rule 461 of the Securities Act of 1933, we hereby request that the effective date of Pre-Effective Amendment No. 1 to the Registrant’s Registration Statement on Form N-14 be accelerated to July 26, 2010 or as soon thereafter as practicable.
Very truly yours, | |||
VOYAGEUR MUTUAL FUND III | |||
By: | /s/ David F. Connor | ||
Name: David F. Connor | |||
Title: Vice President/Deputy General Counsel/Secretary | |||
DELAWARE DISTRIBUTORS, L.P. | |||
By: | /s/ J. Scott Coleman | ||
Name: J. Scott Coleman | |||
Title: President |