[Wasatch Funds Letterhead]
Via EDGAR Correspondence
October 8, 2008
Ms. Patricia Williams
Securities and Exchange Commission
Investment Company Division
100 F. Street, N.E.
Washington, DC 20549
| Re: | Wasatch Funds, Inc. |
| File Nos. 033-10451, 811-04920 |
Dear Ms. Williams:
Pursuant to Rule 461 under the Securities Act of 1933, Wasatch Funds, Inc. (the “Registrant”) hereby respectfully requests that the effective date of Post-Effective Amendment No. 44 to the Registrant’s Registration Statement on Form N-1A filed with the Securities and Exchange Commission via EDGAR on September 11, 2008 be accelerated so that it will become effective on Friday, October 17, 2008.
Please do not hesitate to contact the undersigned at (801) 415-5519 if you have any questions concerning the foregoing.
Sincerely,
/s/ Russell L. Biles
Russell L. Biles
Vice President
