Seward & Kissel LLP

901 K Street, N.W.

Suite 800

Washington, DC  20001

Telephone: (202) 737-8833

Facsimile: (202) 737-5184

November 7, 2014

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:	AllianceBernstein Cap Fund, Inc.
	File Nos. 2-29901 and 811-01716

Dear Sir or Madam:

Pursuant to Rule 485(a) under the Securities Act of 1933, we are filing Post-Effective Amendment No. 175 under the Securities Act of 1933 and Amendment No. 154 under the Investment Company Act of 1940 to the Registration Statement on Form N‑1A of AllianceBernstein Cap Fund, Inc.  We are making this filing for the purpose of registering the AllianceBernstein All Market Alternative Return Portfolio.

Please direct any comments or questions to Kathleen K. Clarke or the undersigned at (202) 737‑8833.

Sincerely,
/s/ Anna C. Leist
	Anna C. Leist

Attachment

cc:Kathleen K. Clarke