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