1933 Act/Rule 477(a)
January 28, 1998
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Seneca Funds
File Nos. 33-65137 and 811-7455
To The Commission Staff:
On behalf of Phoenix-Seneca Funds, presently known as Seneca Funds, a Delaware
business trust (the "Registrant"), I hereby withdraw Post-Effective Amendment
No. 2 and Post-Effective Amendment No. 3.
These Post-Effective Amendments are being withdrawn to permit the filing of a
485(a) Amendment that is necessary to provide updated financial statements and
other significant disclosures to shareholders and prospective investors.
Very truly yours,
/s/ Thomas N. Steenburg
Thomas N. Steenburg