COVER 17 filename17.htm COVER

[SUTHERLAND ASBILL & BRENNAN LLP LETTERHEAD]

DAVID S. GOLDSTEIN

DIRECT LINE: 202.383.0606

Internet: david.goldstein@sablaw.com

May 28, 2008

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Re:   GE Investments Funds, Inc.
  File Nos. 2-91369; 811-04041

Commissioners:

On behalf of GE Investments Funds, Inc. (the “Company”), attached for filing with the Securities and Exchange Commission pursuant to Rule 485(a)(1) under the Securities Act of 1933 (the “1933 Act”), Rule 101(a) of Regulation S-T, and the Investment Company Act of 1940, is a conformed electronic format copy of post-effective amendment number 41 to the Company’s Form N-1A registration statement referenced above (the “Amendment”).

The Amendment is marked to show changes with respect to one of the Company’s prospectuses and the Company’s statement of additional information (“SAI”) from post-effective amendment number 40 to the Company’s registration statement. The Amendment has been manually signed by the persons specified in the 1933 Act. Pursuant to Rule 302 of Regulation S-T, the Company will retain the manually executed copy of the Amendment.

The Amendment is being filed to reflect: (1) the addition of an Emerging Markets Equity Fund and a High Yield Fund; (2) anticipated changes to the Small-Cap Equity Fund, an investment portfolio of the Company; and (3) other editorial changes.

If you have any questions of comments, please call the undersigned at the above number or Michael Pawluk at (202) 383-0770.

 

Sincerely,

/s/ David S. Goldstein

David S. Goldstein

Attachment

 

cc:   Jeanne LaPorta, Esq.
  Joseph Carucci