CORRESP 47 filename47.htm c57919_corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
     
Teachers Insurance and Annuity Association of America   Rachael Zufall
College Retirement Equities Fund   Associate General Counsel
8500 Andrew Carnegie Blvd   Asset Management Law
Charlotte, NC 28075   (704) 988-4446 Tel
    (704) 988-1615 Fax
    rzufall@tiaa-cref.org


June 25, 2009

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

  Re: TIAA-CREF Funds
    Post-Effective Amendment No. 30 to the Registration Statement on Form N-1A
    (File Nos. 333-76651 and 811-09301)

To Whom It May Concern:

          On behalf of the TIAA-CREF Funds (the “Funds”), we are attaching for filing Post Effective Amendment No. 30 to the above-captioned registration statement on Form N-1A. The main purpose of this amendment is make the initial 485A filing needed to launch 11 new series of the Funds, as well as a new Premier share class.

          If you have any questions regarding this filing, please do not hesitate to call me at the number indicated above.

  Sincerely,  
     
  /s/ Rachael Zufall  
  Rachael Zufall  

Enclosures