COVER 50 filename50.htm cover172.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

February 18, 2009

Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, DC 20549

Re:    Dreyfus Investment Portfolios 
    File No.: 811-08673 

Dear Sir or Madam:

     Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended December 31, 2008.

     Please direct any questions or comments to the attention of the undersigned at (212) 922-6832.

Very truly yours, 
 
 
/s/ Christina Zacharczuk 
Christina Zacharczuk 
Senior Paralegal 

CZ/
Enclosure