February 9, 2016     FOLEY & LARDNER LLP ATTORNEYS AT LAW   777 EAST WISCONSIN AVENUE MILWAUKEE, WISCONSIN 53202-5306 414.271.2400 TEL 414.297.4900 FAX www.foley.com   WRITER’S DIRECT LINE 414.297.5596 pfetzer@foley.com Email   CLIENT/MATTER NUMBER 035194-0102

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Parnassus Funds and Parnassus Income Funds – Definitive Proxy Materials

Ladies and Gentlemen:

On behalf of Parnassus Funds and Parnassus Income Funds, each a Massachusetts business trust and an open-end management investment company registered under the Investment Company Act of 1940 (the “Trusts”), we are transmitting for filing pursuant to Rule 14a-6 of the Securities Exchange Act of 1934, the Trusts’ definitive notice of special meeting, proxy statement and form of proxy card (under the cover page required by Rule 14a-6(m) and Schedule 14A) for use in conjunction with the special meeting of shareholders of the series of Parnassus Funds and the series of Parnassus Income Funds. The special meeting has been set for March 22, 2016.

To the Trusts’ knowledge, the only substantive matter to be considered at the special meeting of shareholders is to elect four trustees.

If you have any questions or comments regarding this filing, please call Peter D. Fetzer at (414) 297-5596.

Very truly yours,

/s/ Peter D. Fetzer

Attachments

cc: John V. Skidmore II

BOSTON BRUSSELS CHICAGO DETROIT JACKSONVILLE LOS ANGELES MADISON MIAMI MILWAUKEE NEW YORK ORLANDO SACRAMENTO SAN DIEGO SAN FRANCISCO SHANGHAI SILICON VALLEY TALLAHASSEE TAMPA TOKYO WASHINGTON, D.C.