0000930413-14-001372.txt : 20140619 0000930413-14-001372.hdr.sgml : 20140619 20140321151323 ACCESSION NUMBER: 0000930413-14-001372 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140321 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

shearman_logo_600dpi_gray

599 LEXINGTON AVENUE | NEW YORK | NY | 10022-6069

WWW.SHEARMAN.COM | T +1.212.848.4000 | F +1.212.848.7179

 

   
ngreene@shearman.com
(212) 848-4668		 March 21, 2014

 

 

Anu Dubey
U.S. Securities and Exchange Commission
Office of Disclosure and Review
Division of Investment Management
100 F Street, N.E.
Washington D.C. 20549

 

First Eagle Flexible Risk Allocation Fund (the “Fund”)

File Nos. 033-63560 and 811-762

 

Dear Ms. Dubey:

Further to our correspondence with you dated March 7, 2014 and to my call with you on March 11, 2014, I confirm that the reference to “swaps” in that March 7 letter is understood by us and the Fund to include both single-name and index swaps.

Sincerely,

/s/ Nathan Greene                                  

Nathan Greene (as attorney for the Fund)

ABU DHABI  |  BEIJING  |  BRUSSELS  |  FRANKFURT  |  HONG KONG  |  LONDON  |  MILAN  |  NEW YORK  |  PALO ALTO
PARIS  |  ROME  |  SAN FRANCISCO  |  SÃO PAULO  |  SHANGHAI  |  SINGAPORE  |  TOKYO  |  TORONTO  |  WASHINGTON, DC

SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.

 

 GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBI MJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W M^/GZ_]H`"`$!```_`.UTC4;?Q!\0/$FAZ_>W27=K,!8V0N'@0P;?OIL(W,>I M)R1GC%=-J.HCP1X7@DF%WJ,<,D<&]Y0TIWN$0DL>>6`)S[UI:[JXT+0+S5I; M=YH[2%II8XV&[:HR<9X)JCJ_BE='\/6FL2V,LD=P\*>4CKN4RL%7J<=6&:TM M.O;NZ>=+O39;,QD;2\BN)`>X*GM[U73Q#8R>*I?#H8_;HK5;HCL5+;:-)\10ZEJE[I4MK-9ZC9JCR MP2X.Y&SM=6!(93@CU!'(J:'7K*;Q+VCN2I_B1F9>/H5Y_P!X4:MK MMGH]SIMO MJG'!^HJ9=8)\2MHQM7#"V^T^=N&TKNVXQUSFKM[++;V-Q-!$9I8XF=(Q_&P& M0/Q-<7X+F&(,&1=S(NX!V`]0I8_A4>AZ9I%XNG:[HNIWDT!4L7^VR2I M<*5(^=68C<#@],@C%1WGB^]T]]/2Z\.7<;ZA<"WMU^T1$ERK,-WS<<*:N7?B M*XT[P_J>K7VCW,`T]6D>$R(S2(J[BRD'![C&1R*LZ5JUWJ+(9=)FM8)(!-', M\J,&SCY?E.0<'-8K^/$ALM2U"?1[Q;#3;I[:[F1D(+K4K?[5I&DR75FW^KGDF6)9A_ M>0')*GL2!GMQ5[2-2EU.UDDGL+BQFBE:)X9RI((QR"I((.00:T**Y'Q9X1TK MQOI:7,7#"5C+]CGQ'M*[&S;-'YK:Y;>67R5S MANN.U)X?NL>.M9@UF*.#79(HQ;E"?+GM%SM,>>+(W$EG:ZM91V,@Z&+SE62 M0?[S-CZ(/6NK\62W%R^F:-9I%)/>7`ED25BJ^3$0[9(!(!.Q>G\59G@>2XTG M6M=\,7J11/%-_:%HD;EE\B8DD*2`<+(''3N*H+X15SPOX@B\1^,9)VMWM-0MM-\B]LI?OV\HER0?4'J"." M.:M?$G5I=)\.VC"5X+2XU&WMKV=#M,5NS_.<]LCY<]MU96HV-Q\.KR?7]#@\ M_P`,W'[S4M-B(S`<2PWNC7NJVM\UU::A?2SVR-*7\B+A M53DG:>-Q7L6Q74W$\$01)V4"9_*4-T8D'C]#7G4&@_\`"#?$K2X]!=H](UXS MK=:;G*0R(F_S4'\(Z`_7Z8VO&_\`R&?!O_8;7_T3+5_Q_P`?#SQ'_P!@VX_] M%FI/#5K?V]A9O\8B.VCN=)?7+E+Z M.+/VC[.=HE*=B=N>/3/?%=)X\N;.\^$&L7.GRQRV4FG%H7C.5*8&,?A786S+ M]E@Y'S(N/?BN5^'_`/Q[^(_^P]>?^A"N?T[0[^+PWHWBOPRJ_P!L16:)=6A. MU-0A7^!O1Q_"W;H>*DAU`>+]&\;W&AF07%W8I$L3@K)%-Y+J8V'9@>*Z_P`' M:G::OX.TNYL&41_9DC*#K$ZJ%9".Q4C&/:H?"NMWVMZ?J4]VL"26M_<6B>4I M`(B8KN.2>3C.*+;6[V;1?#=XWDB747B$X"'`#1LYV\\<@>M/35-3D\73Z?%' M$]E#L\P["&0-&QW;LX^\JC&/XCZ57?P?HBWLT2V\Z07;M)/`EY,L4C,26R@? M;R221C!S6MJ6A:9JNG1Z=>6B/9H5*PJ2BC;RN-I'3`Q]*EOM.M-4TJ33[V(S M6LZ>7+&SGYU[@D'-5;WP[I6I:1#I5Y:F:QB*E(C*_&W[O(.>.,M7Y=.M+K27TR>!9+.2$P/$Q)#(1@@]^E M4)?#6DS6-C9R6S-!I\@EM5,S_NF3A2#NSQVS5G4M%T[53:RWMLLLMH_F6\NX MJ\38QE6!!&>_//>EL=)LK(70@AP+QO-N`SL_F.1@DY)Z@`?A3+GP_I-WH2Z) M-8Q'355$6W&550A!4#'3!`_*E@TFR34DU(1N;Q8C;B5I78B/KMP3CJ`?PIUS MHUA<:M;ZM);_`.GV\9BCG5V4A"#@C/8TNF:79Z4DR641C6:0SR`NS;I&. M6;DGDFI5TVR34Y-26VC6]DB$+S`89D!R`?7!-/O;*UU&RFL[VWCN+:92DD4B M[E8'L17/:5X'\/:=.!;V,ACMV!ABFNI98XSVVH[%1CM@<5>M_"^C:?JLNIV- MDMK=W#`S-`[1K(?5D!"D^Y%6]8TBQUO3VM-0@\Z$,)``[(593E6#*000>X-5 M=&T2PLY#?1Q2/=LGE>?/,\SA,_=#.20/858U/1K#59K6:]@,LEG)YUNV]E\M M\8W#!'.*FU'3[75=.FL+V+S;6==DL98@.IZ@X.<55TWP]INE3+):12JT47DQ MA[B20(G'"AF('0=/2I-+T>PTAKDV,!B^U2&XG^=FWR-]YCDGDU2/A'0A876E MK8*NGWC%YK9)'6-B3DX4'`R><#%6;#P_ING7"36\

&,QQ^96:",K)*J([%RQ8(,+U/8&O "_]D_ ` end