Nationwide Small Company Growth Fund (NWSAX) N-14 Registration statement for investment companies business combination

  Stradley Ronon Stevens & Young, LLP 1250 Connecticut Avenue, NW, Suite 500 Washington, DC 20036 Telephone  202.822.9611 Fax  202.822.0140 www.stradley.com

Peter M. Hong, Esquire

202.419.8429

phong@stradley.com

January 31, 2019

VIA EDGAR SUBMISSION

Filing Desk

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Nationwide Mutual Funds Registration Statement on Form N-14

Ladies and Gentlemen:

Attached for filing, pursuant to the Securities Act of 1933, as amended, (the "1933 Act"), submitted electronically via EDGAR, enclosed please find a registration statement on Form N-14 (the "Registration Statement") of Nationwide Mutual Funds (the "Registrant"). The Registration Statement is being filed to register Class A and Class R6 shares of beneficial interest, without par value, of the Nationwide International Growth Fund (the "Fund"), a series of the Registrant.

In accordance with Rule 488 under the 1933 Act, it is anticipated that the Registration Statement will become effective automatically on March 2, 2019.

The Fund has registered an indefinite number of shares pursuant to Rule 24f-2 under the 1933 Act.  Therefore, no filing fee is due at this time.

Please direct questions or comments relating to this filing to me at the above-referenced telephone number, or in my absence, to Jessica D. Burt, Esquire at (202) 419-8409.

Very truly yours,

/s/Peter M. Hong

Peter M. Hong, Esquire

cc: Allan J. Oster, Esquire