[SRSY LOGO] Stradley Ronon Stevens & Young, LLP
2600 One Commerce Square
Philadelphia, PA 19103-7098
Telephone (215) 564-8000
Fax (215) 564-8120
Barbara A. Nugent
BNugent@stradley.com
215-564-8092
March 8, 2005
VIA EDGAR
Ms. Mary Cole
U.S. Securities and Exchange Commission
Division of Investment Management
450 fifth Street, N.W.
Washington, D.C. 20549
RE: Gartmore Mutual Funds (formerly, Nationwide Mutual Fund)
("Registrant") SEC File Nos. 333-40455/811-08495; CIK No. 0001048702
Dear Ms. Cole:
We are writing on behalf of the above-referenced Registrant, pursuant to
Rule 477(a) under the Securities Act of 1933, as amended, to request the consent
of the U.S. Securities and Exchange Commission (the "Commission") to the
withdrawal of an incompletely filed post-effective amendment to the Registrant's
registration statement on Form N-1A. Such filing was "received" by EDGAR at 9:24
p.m. on Friday, February 25, 2005 but not "accepted" by EDGAR until 8:57 a.m. on
Monday, February 28, 2005 (Accession No. 0000950116-05-000789) but omitted Part
B of the Registration Statement. The Registrant has informed us that no
securities were sold using the forms of prospectuses contained in, or the
Statement of Additional Information omitted from, such filing and none will be.
Therefore, Registrant respectfully requests the Commission's consent to the
withdrawal of Registrant's incompletely filed post-effective amendment to its
registration statement on Form N-1A (Accession No. 000950116-05-000789).
If you have any questions, or require anything further regarding the
request, please contact me at (215) 564-8092, or in my absence, Allan Oster,
Esquire, Esquire, Assistant General Counsel, Gartmore Global Investments, Inc.
at (215) 530-1467.
Sincerely,
/s/Barabara A. Nugent
Barbara A. Nugent
cc: Allan Oster, Esquire
Philadelphia, PA o Malvern, PA o Wilmington, DE o Cherry Hill, NJ o Washington, DC
A Pennsylvania Limited Liability Partnership