0000930413-12-002081.txt : 20120613 0000930413-12-002081.hdr.sgml : 20120613 20120405140321 ACCESSION NUMBER: 0000930413-12-002081 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST EAGLE FUNDS CENTRAL INDEX KEY: 0000906352 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 212-698-3393 MAIL ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: FIRST EAGLE FUNDS INC DATE OF NAME CHANGE: 20030103 FORMER COMPANY: FORMER CONFORMED NAME: FIRST EAGLE SOGEN FUNDS INC DATE OF NAME CHANGE: 20000403 FORMER COMPANY: FORMER CONFORMED NAME: SOGEN FUNDS INC DATE OF NAME CHANGE: 19930714 CORRESP 1 filename1.htm

 


599 LEXINGTON AVENUE | NEW YORK | NY | 10022-6069
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robert.zecher@shearman.com
(212) 848-4763

April 5, 2012

 

Chad Eskildsen
U.S. Securities and Exchange Commission

Division of Investment Management
100 F Street, NE
Washington, DC 20549

Re: First Eagle Funds (the “Trust”) – Form N-CSR Filing

Dear Mr. Eskildsen:

This letter responds to your comments received on March 29, 2012, regarding the Trust’s Form N-CSR filing, which was filed with the Securities and Exchange Commission (the “Commission”) on January 6, 2012.  After a telephone call with you this past Wednesday, we understand the only remaining comment warranting discussion is related to the presentation of performance data (specifically, the 10-year growth of an initial $10,000 investment) for the First Eagle Global Fund (page, 21), First Eagle Overseas Fund (page, 43) and First Eagle Gold Fund (page, 71) (each a “Fund”, collectively, the “Funds”).

I.                   Performance Data – Graphs Highlighting Growth of an Initial $10,000 Investment

1.      COMMENT - You commented that the performance graphs for the Funds, highlighting growth of an initial $10,000 investment, do not appear to include each Fund's respective front-end sales load. You asked that we confirm whether or not each Fund’s front-end sales load is included in our calculations.

RESPONSE:  We confirm each Fund’s front-end sales load is included in our calculations.

Should you have any follow-up questions concerning this letter, please do not hesitate to contact me at (212) 848-4763.

Very truly yours,

 

/s/ Robert A. Zecher

 

 

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