DoubleLine Flexible Income Fund Class N (DLINX)
Filed: 1 Sep 23, 12:00am
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ROPES & GRAY LLP
PRUDENTIAL TOWER
800 BOYLSTON STREET
BOSTON, MA 02199-3600
WWW.ROPESGRAY.COM |
Michelle Huynh T +1 617 235 4614 michelle.huynh@ropesgray.com |
September 1, 2023
VIA EDGAR
Division of Investment Management
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Attn: Chad Eskildsen
| Re: | DoubleLine Funds Trust (the “Trust”) |
File No. 811-22378
Dear Mr. Eskildsen,
Thank you for your oral comment provided on August 23, 2023, regarding your review of the Trust’s annual report to shareholders for the period ended March 31, 2023 (the “Annual Report”), which was filed with the Securities and Exchange Commission on Form N-CSR on June 2, 2023.
Your comment is summarized below to the best of our understanding, followed by the Trust’s response.
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| 1. | Comment: Please confirm that the auditor, PricewaterhouseCoopers LLP, did in fact audit the consolidated financial statements of DoubleLine Multi-Asset Growth Fund, DoubleLine Strategic Commodity Fund, DoubleLine Multi-Asset Trend Fund (each, a “Fund,” and together, the “Funds”). Please ensure that the opinion mentions consolidation on a going forward basis. |
Response: PricewaterhouseCoopers LLP has confirmed to the Trust that it audited the consolidated financial statements of each of the Funds listed above and has agreed to ensure that future opinions will mention consolidation to the extent applicable.
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| Division of Investment Management | - 2 - | September 1, 2023 | ||
We hope the foregoing responses adequately address the staff’s comment. Should you have any further questions or comments, please do not hesitate to contact me at (617) 235-4614 or Jeremy Smith at (212) 596-9858.
Very truly yours,
/s/ Michelle Huynh
Michelle Huynh
| cc: | Adam D. Rossetti, Esq. |
Carolyn Liu-Hartman, Esq.
Timothy W. Diggins, Esq.
Jeremy C. Smith, Esq.