November 19, 2014
U.S. Securities and Exchange Commission
Public Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Re: Northern Lights Fund Trust – BTS Tactical Fixed Income Fund
Ladies and Gentlemen:
On behalf of Northern Lights Fund Trust (the "Registrant"), a Delaware statutory trust, we hereby file the definitive Registration Statement under the Securities Act of 1933 on Form N-14. The Registration Statement is filed in connection with the merger of BTS Bond Asset Allocation Fund into BTS Tactical Fixed Income Fund, each a series of Northern Lights Fund Trust. It is requested that, pursuant to Rule 488, it be declared effective on November 19, 2014.
Please direct comments to my attention at 614-469-3353 or to JoAnn Strasser at 614-469-3265.
Sincerely,
/s/ Andrew Davalla
Andrew Davalla
963248.1