| Modern Capital Funds Trust | Capital Investment Group, Inc. |
| 825 Low Country Blvd., Suite 204 | 100 E. Six Forks Rd., #200 |
| Mt. Pleasant, South Carolina 29465 | Raleigh, North Carolina 27609 |
| (800) 773-3863 | (919) 831-2370 |
VIA ELECTRONIC TRANSMISSION
February 2, 2021
Public Filing Desk
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Modern Capital Funds Trust’s Registration Statement on Form N-1A, Pre-Effective Amendment No. 2, File Nos. 333-239559 and 811-23582 |
Dear Ms. Lithotomos:
Modern Capital Funds Trust (the “Registrant”) and Capital Investment Group, Inc., the principal underwriter for the Registrant, each an undersigned, hereby request, pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended (the “1933 Act”), that effectiveness under the 1933 Act of Pre-Effective Amendment No. 2 (the “Amendment”) to the Registrant's registration statement on Form N-1A be accelerated to February 5, 2021, or, in the alternative, acceleration to the earliest possible time after the date requested. Absent acceleration, the Amendment would not become effective.
If you have any questions concerning this request, please contact Registrant’s counsel Bibb Strench at (202) 973-2727.
Sincerely,
| /s/Brad Atkins | /s/Ronald L. King |
| |
| Modern Capital Funds Trust | Capital Investment Group, Inc. | ||
| By: Brad Atkins | By: Ronald L. King | ||
| Title: Trustee and President | Title: AVP & Chief Compliance Officer | ||
