January 29, 2014
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| RE: | Nationwide Mutual Funds (the “Registrant”) |
File Nos. 333-40455 and 811-08495
To Whom It May Concern:
This correspondence letter is filed pursuant to the representation made by the Registrant to Ms. Christina DiAngelo, Securities and Exchange Commission (“SEC”) Staff, on March 21, 2011. Such representation made by the Registrant provides that in the event of the filing of an amended N-CSR, the Registrant shall file a cover letter outlining the reasons for the amendment. As such, please note that Registrant is filing the amended N-CSR in order to reflect a change in the information shown in the Performance of a $10,000 Investment which were caused by printer errors associated with the following funds: Nationwide Alternatives Allocation Fund, Nationwide Investor Destinations Aggressive Fund, Nationwide Investor Destinations Moderately Aggressive Fund, Nationwide Investor Destinations Moderate Fund, Nationwide Investor Destinations Moderately Conservative Fund and Nationwide Investor Destinations Conservative Fund.
If you have any questions, please contact me by telephone at the number listed below.
| Respectfully submitted, |
/s/ Joseph A. Finelli |
Joseph A. Finelli Principal Financial Officer Nationwide Mutual Funds 1000 Continental Drive, Suite 400 King of Prussia, PA 19406 610-230-2849 |
| CC: | Eric E. Miller, Secretary |
Brian Hirsch, Chief Compliance Officer