Forester Funds, Inc.
100 Field Drive, Suite 330
Lake Forest, IL 60048
224.544.5123
August 31, 2012
Mr. Jeff Long
SEC
Washington, DC
RE
Sarbanes-Oxley Review
Forester Funds, Inc.
Dear Mr. Long:
Following are our responses to your comments from your Sarbanes-Oxley review of Forester Funds, Inc.
Comment 1.
Pursuant to Rule 17g-1 of the Investment Company Act of 1940 the Fidelity bond filing should include:
a.
A statement that premiums have been paid, and
b.
A statement of how much insurance each fund would need separately, if a joint bond was not used.
Action:
These statements will be included in our next Fidelity Bond filing in September, 2012.
Comment 2.
The Discovery Fund does not have its ticker symbol entered into EDGAR.
Action:
The ticker symbol was added 8/30/12.
Comment 3:
Going forward, the letter to shareholders language describing what drove performance needs to be enhanced. Specifically discuss the use of derivatives (options) if that had a major impact.
Action:
Going forward performance description will be enhanced.
Comment 4:
The prospectus for the Value Fund, Class N, includes expenses after waivers, even though there have not been any waivers for the past few years.
Action:
Going forward, the expenses after waivers line will be removed.
The Registrant has authorized us to acknowledge on its behalf that:
1. The Registrant is responsible for the adequacy and accuracy of the disclosure in the filings reviewed by the staff;
2. Staff comments or changes to disclosure in response to staff comments in a filing reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and
3. The Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Best regards,
Forester Funds, Inc.
/s/ Thomas Forester
Thomas Forester
President
