September 27, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention:	John Grzeskiewicz
	Division of Investment Management
Re:	Dreyfus International Funds, Inc.
	- Dreyfus Premier Emerging Markets Fund (811-7502)
Dear Mr. Grzeskiewicz:
In connection with its request that the effectiveness of the post-effective amendment to
the registration statement (the “Registration Statement”) of the above-referenced fund be
accelerated, the Fund hereby states the following:
(i) The Fund acknowledges that in connection with the comments made by the staff of
the Commission on the Registration Statement, the staff has not passed generally on the accuracy
or adequacy of the disclosure made in the Registration Statement;
(ii) The Fund acknowledges that the acceleration of the effectiveness of its Registration
Statement does not relieve the Fund of its responsibility for adequate and accurate disclosure in
the Registration Statement; and
(iii) The Fund represents that it will not assert as a defense in an action by the
Commission or any other party the fact that the effectiveness of its Registration Statement was
accelerated by the Commission.
	Sincerely,
	/s/ Michael A. Rosenberg
	Michael A. Rosenberg
	Secretary to the above-referenced fund