April 25, 2008 

Securities and Exchange Commission 

100 F Street, N.E. 

Washington, D.C. 20549 

Ladies and Gentlemen: 

We are counsel to Dreyfus 100% U.S. Treasury Money Market 

Fund (the "Fund"), and in so acting have reviewed Post- 

Effective Amendment No. 32 (the "Post-Effective 

Amendment") to the Fund's Registration Statement on Form 

N-1A, Registration File No. 33-00823. Representatives of 

the Fund have advised us that the Fund will file the Post- 

Effective Amendment pursuant to paragraph (b) of Rule 485 

("Rule 485") under the Securities Act of 1933, as amended, 

based on approval received from the Securities and 

Exchange Commission (the "Commission") pursuant to Rule 

485(b)(1)(vii). In connection therewith, the Fund has 

requested that we provide this letter. 

In our review of the Post-Effective Amendment, we have 

assumed that the version of the Post-Effective Amendment 

we reviewed substantially complies in all material 

respects with the version filed with the Securities and 

Exchange Commission via EDGAR. 

Based upon the foregoing, we hereby advise you that the 

Post-Effective Amendment does not include disclosure which 

we believe would render it ineligible to become effective 

pursuant to paragraph (b) of Rule 485. 

Very truly yours, 

/s/ Stroock & Stroock & Lavan LLP 

STROOCK & STROOCK & LAVAN LLP