April 25, 2008 

Securities and Exchange Commission 

100 F Street, N.E. 

Washington, D.C. 20549 

Ladies and Gentlemen: 

We are counsel to Dreyfus U.S. Treasury Long Term Fund (the 

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

Amendment No. 33 (the "Post-Effective Amendment") to the 

Fund's Registration Statement on Form N-1A, Registration 

File No. 33-00826. 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") promulgated under the Securities Act of 1933. 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