Morgan, Lewis & Bockius LLP
One Federal Street
Boston, Massachusetts 02110
July 20, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549
Re: | Hawaiian Tax-Free Trust |
Post-Effective Amendment No. 57 to Registration Statement on Form N-1A | |
(File Nos. 2-92583 and 811-4084) |
Ladies and Gentlemen:
On behalf of Hawaiian Tax-Free Trust, a Massachusetts business trust (the “Trust”), we are hereby filing Post-Effective Amendment No. 57 to the registration statement on Form N-1A for the Trust (the “Amendment”) under the Securities Act of 1933, as amended (the “1933 Act”).
The Amendment is being filed pursuant to Rule 485(b) under the 1933 Act, and is to be effective on July 27, 2023, for the purpose of including financial statements and for making various other non-material changes, none of which renders the Amendment ineligible to become effective pursuant to paragraph (b) of Rule 485. The Amendment is being filed using the iXBRL format for submitting financial statement information and fund risk/return summary information.
Please call the undersigned at (617) 951-8458 or Toby R. Serkin at (617) 951-8760 with any comments or questions relating to the filing.
Sincerely,
/s/ Jeremy B. Kantrowitz
Jeremy B. Kantrowitz