Viking Mutual Funds
116 1st St. SW, Suite C
Minot, North Dakota 58701
April 29, 2009
EDGAR FILING
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Viking Mutual Funds |
| | --Viking Tax-Free Fund for Montana, Viking Tax-Free Fund for North Dakota, Viking Large-Cap Value Fund and Viking Small-Cap Value Fund |
| | CIK No. 0001082744 |
| | 1933 Act File No. 333-77993 |
| | 1940 Act File No. 811-09277 |
| | Form Type: 485APOS; Accession Number: 0000898432-09-000533 |
| | Application for Withdrawal |
Ladies and Gentlemen:
Viking Mutual Funds (the “Registrant”) hereby requests, pursuant to Rule 477 under the Securities Act of 1933, as amended, the withdrawal of Post-Effective Amendment No. 14 (the “Post-Effective Amendment”) to the Registrant’s Registration Statement on Form N-1A, which was filed as EDGAR submission type 485APOS with the Securities and Exchange Commission on April 20, 2009 (Accession No. 0000898432-09-000533). The Post-Effective Amendment was filed for the purpose of obtaining series and class identifiers for: Viking Tax-Free Fund for North Dakota, Viking Large-Cap Value Fund and Viking Small-Cap Value Fund. The Registrant confirms that no securities were sold in connection with the proposed offering pursuant to the Post-Effective Amendment.
If you have any questions concerning the foregoing, please do not hesitate to contact Fatima Sulaiman at (202) 778-9223 or Donald Smith at (202) 778-9079 of K&L Gates LLP, counsel to the Registrant.
| Sincerely, |
| |
| VIKING MUTUAL FUNDS |
| |
| | /s/ Shannon D. Radke |
| By: | Shannon D. Radke |
| | President |