June 27, 2012
VIA ELECTRONIC TRANSMISSION
Securities & Exchange Commission
Public Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
Re:
Mutual Fund Series Trust, File Nos. 333-132541, 811-21872
Dear Sir/Madam:
On behalf of the Mutual Fund Series Trust, a registered investment company (the “Trust”), we submit with this letter, via electronic filing, a definitive proxy statement on behalf of the AmericaFirst Defensive Growth Fund, AmericaFirst Income Trends Fund, AmericaFirst Absolute Return Fund and AmericaFirst Quantitative Strategies Fund (each a "Fund" and collectively the "Funds") each a series of the Trust. The primary purpose of the proxy statement is to solicit shareholder approval of a plan of reorganization with respect to each Fund.
If you have any questions, please contact Parker Bridgeport at (614) 469-3238 or JoAnn Strasserat (614) 469-3265.
Sincerely,
/s/ Thompson Hine LLP