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[LETTERHEAD OF SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP APPEARS HERE]
May 22, 1998
Office of EDGAR Policy
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Peak TrENDS Trust
Form N-2/A
Accession Number 950109-98-3426
The purpose of this letter is to request a change of form type for the above
referenced Form N-2/A EDGAR filing.
Our filing agent, R.R. Donnelley & Son's, handled this filing. It was
transmitted using Form Type N-2/A but should have been a POS 8C. Please update
the Securities and Exchange Commission's EDGAR database to reflect this change.
If you need any further information regarding the circumstances of this filing,
please contact me at (212) 735-2135.
Thank you for your prompt attention to this matter.
Very truly yours,
/s/ Lisa I. Bloomberg
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Lisa I. Bloomberg