FIRST FUNDS
N-30D, 1998-06-26
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Dear Sirs/Madams:

     On the morning of June 25, 1998 we inadvertently filed an N-30D under the 
wrong CIK. The incorrect CIK listed was 885092 and received the accession # 
1047469-98-25246.

     We apologize for the inconvenience and respectfully request that this 
filing be removed from the EDGAR system.  Thank you for your time.




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