COVER 25 filename25.htm

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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