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SEYFARTH SHAW LLP
131 South Dearborn Street
Suite 4200
Chicago, Illinois 60603
Writer’s direct phone
(312) 460-5961
Writer’s e-mail
rweber@seyfarth.com
April 30, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
      Re:   Plan Investment Fund, Inc. (the “Company”)
Dear Sirs:
     In connection with the Post-Effective Amendment No. 29 to the Company’s Registration Statement on Form N-1A, No. 299584 (the “Amendment”) being filed with the Commission on the date hereof, we hereby represent that to the best or our knowledge the Amendment does not contain disclosures that would render it ineligible to become effective under paragraph (b) of Rule 485 under the Securities Act of 1933, as amended.
Very truly yours,
/s/ Robert F. Weber
Robert F. Weber
RFW/ko
cc: Mr. Dale E. Palka