October 20, 2016
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
Public Filing Desk
100 F Street, N.E.
Washington, D.C. 20549
RE: Mutual Fund & Variable Insurance Trust , File Nos. 033-11905 and 811-05010
Ladies and Gentlemen:
On October 14, 2016, Mutual Fund & Variable Insurance Trust (the “Registrant”) filed Post-Effective Amendment No. 129 to its Registration Statement (the “Amendment") on Form N-1A, pursuant to the requirements of the Securities Act of 1933, as amended (the “1933 Act”). The Amendment was filed pursuant to Rule 485(a).
Pursuant to Rule 461 under the 1933 Act, the Registrant and Northern Lights Distributors, LLC, the Fund’s distributor, hereby request that the Commission accelerate the effective date of the Amendment to the earliest practicable date.
If you have any questions concerning this request please contact Andrew Davalla at (614) 469-3353.
| Northern Lights Distributors, LLC | Mutual Fund & Variable Insurance Trust |
| By: /s/ Brian Nielsen | By: /s/ Jennifer Bailey |
| Name: Brian Nielsen | Name: Jennifer Bailey |
| Title: CEO _ | Title: Secretary |
