SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics Monthly Activity About

SEC Company Response from MASSMUTUAL SELECT FUNDS (CIK 0000916053) — Jan 24, 2020

MASSMUTUAL SELECT FUNDS (CIK 0000916053)
Date: Jan. 24, 2020 · CIK: 0000916053 · Accession: 0001104659-20-006593

AI Filing Summary & Sentiment

File numbers found in text: 811-8274

Date
January 24, 2020
Author
Goldberg
Form
CORRESP
Company
MASSMUTUAL SELECT FUNDS (CIK 0000916053)

Letter

Securities and Exchange Commission 1933 Act File No. 33-73824 1940 Act File No. 811-8274 Comments received for PEA No. 105 filed on December 3, 2019

Re: MassMutual Select Funds (the “Registrant”)

Dear Ms. Lithotomos:

Below is a summary of the comments I received from you on January 8, 2020 regarding the above-mentioned Registrant, together with our responses. I appreciate the time you took to carefully review these documents and have tried to address your comments. I would greatly appreciate you contacting me at 860-562-2130 as soon as possible if you have any further questions or comments. Thank you.

Prospectus

1) Comment: Please consider adding Cyber Security Risk as a Principal Risk to each Fund.

Response: Each Fund currently includes Cyber Security Risk in the back of the Prospectus pursuant to Item 9 of Form N-1A. We respectfully decline to include Cyber Security Risk as a Principal Risk of investing in each Fund pursuant to Item 4 of Form N-1A.

2) Comment: Please confirm if any shareholder meetings were necessary for any Fund name or strategy changes.

Response: We confirm that no shareholder meetings were necessary for any Fund name or strategy changes.

3) Comment: Please consider noting any Fund name changes near any such Fund’s Item 2 disclosure.

Response: We will make these changes.

4) Comment: Please confirm that any fee waivers or expense reimbursements being shown in a fee table will be in place for at least one full year.

Response: We confirm that any fee waivers or expense reimbursements being shown in a fee table will be in place for at least one full year – from February 1, 2020 through January 31, 2021.

Very truly yours,
/s/ Andrew M.
Goldberg

Show Raw Text
CORRESP
1
filename1.htm

January 24, 2020

Valerie Lithotomos

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 Re: MassMutual Select Funds (the “Registrant”)

1933 Act File No. 33-73824

1940 Act File No. 811-8274

Comments received for PEA No. 105 filed
on December 3, 2019

Dear Ms. Lithotomos:

Below is a summary of the comments I received from you on January
8, 2020 regarding the above-mentioned Registrant, together with our responses. I appreciate the time you took to carefully review
these documents and have tried to address your comments. I would greatly appreciate you contacting me at 860-562-2130 as soon as
possible if you have any further questions or comments. Thank you.

Prospectus

 1) Comment: Please consider adding Cyber Security
Risk as a Principal Risk to each Fund.

Response:
Each Fund currently includes Cyber Security Risk in the back of the Prospectus pursuant to Item 9 of Form N-1A. We respectfully
decline to include Cyber Security Risk as a Principal Risk of investing in each Fund pursuant to Item 4 of Form N-1A.

 2) Comment: Please confirm if any shareholder meetings
were necessary for any Fund name or strategy changes.

Response:
We confirm that no shareholder meetings were necessary for any Fund name or strategy changes.

 3) Comment: Please consider noting any Fund name changes
near any such Fund’s Item 2 disclosure.

Response:
We will make these changes.

 4) Comment: Please confirm that any fee waivers or
expense reimbursements being shown in a fee table will be in place for at least one full year.

Response:
We confirm that any fee waivers or expense reimbursements being shown in a fee table will be in place for at least one full
year – from February 1, 2020 through January 31, 2021.

Very truly yours,

/s/ Andrew M.
Goldberg

Andrew M. Goldberg

Vice President, Secretary,
and Chief Legal Officer, MassMutual Select Funds

Lead Counsel, Investment Adviser
 & Mutual Funds, Massachusetts Mutual Life Insurance Company