COVER 25 filename25.htm

November 30, 2009

Securities and Exchange Commission Office of Filings and Information Services 100 F. Street, NE Washington, D.C. 20549

Re: |  | DREYFUS STRATEGIC MUNICIPALS, INC.
|  | File No.: 811-5245; 33-15939

Ladies and Gentlemen:

Transmitted for filing is Form N-CSR for the above-referenced Registrant for the Annual period ended September 30, 2009.

Please direct any questions or comments to the attention of the undersigned at 212.922.6817.

Very truly yours,
/s/Yaroslava Kouskovskaya
Yaroslava Kouskovskaya