Mutual Fund & Variable Insurance Trust N-14 Registration statement for investment companies business combination

Huntington Asset Services, Inc. 2960 N. Meridian St. Ste. 300 Indianapolis, IN 46208  

October 7, 2014

VIA EDGAR

EDGAR Operations Branch

Division of Investment Management

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

The Huntington Funds (the “Trust”)

Registration Statement on Form N-1A

File No. 33-11905

CIK - 0000810695

Ladies and Gentlemen:

Please accept for filing the Trust’s registration statement on Form N-14, to become effective as soon as practicable.

Any questions or comments with respect to this filing may be directed to the undersigned at (513) 366-3071. Kindly return an electronic transmittal as evidence of your receipt of this filing.

Very truly yours,

/s/ Jay S. Fitton            

Jay S. Fitton

Enclosures

Huntington Asset Services, Inc. is a wholly owned subsidiary of Huntington Bancshares Incorporated.