FRANKLIN TEMPLETON INVESTMENTS

ONE FRANKLIN PARKWAY

SAN MATEO, CA  94403-1906

 

 

 

 

 

October 29, 2010

 

 

Filed Via EDGAR (CIK # 0000773478)

Securities and Exchange Commission

Judiciary Plaza

100 F Street, NE

Washington, D.C. 20549

 

Re:         Franklin California Tax-Free Trust ("Registrant")

 

File Nos.   002-99112

            811-04356

 

Ladies/Gentlemen:

 

In response to comments received on our filing of Post-Effective Amendment No. 31 under the Securities Act of 1933, as amended, and Amendment No. 31 under the Investment Company Act of 1940, as amended, to the Registrant's Registration Statement on Form N-1A, filed pursuant to Rule 485(a) under the Securities Act of 1933, as amended, on August 27, 2010, we have incorporated comments made to previously reviewed documents as those comments correspond to these documents, and we provide the following acknowledgements to the Commission:

 

·         Staff comments or changes to disclosure in response to Staff comments on the filings reviewed by the Staff do not foreclose the SEC from taking any action with respect to the filings;

·         Staff comments or changes to disclosure in response to Staff comments on the filings reviewed by the Staff does not relieve Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and

·         Registrant may not assert Staff comments or changes to disclosure in response to Staff comments on the filings reviewed by the Staff as a defense in any proceeding initiated by the SEC.

 

Please direct any inquiries regarding this filing to the undersigned at (650) 312-5824.

 

Sincerely yours,

 

 

/s/ David P. Goss

Vice President

 

DPG:rs