Mutual Fund AND VARIABLE INSURANCE trust
January 13, 2017
VIA ELECTRONIC TRANSMISSION
Elisabeth Bentzinger
Office of Disclosure and Review
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Mutual Fund and Variable Insurance Trust (the “Trust”), File No. 333-213741
Dear Ms. Bentzinger:
On September 22, 2016, Mutual Fund and Variable Insurance Trust (the “Trust” or the “Registrant”) filed a registration statement under the Securities Act of 1933 on Form N-14 (the “N-14”) in connection with the reorganization of the Iron Horse Fund, a series of Northern Lights Fund Trust with and into the Rational Iron Horse Fund, a series of the Trust. On January 13, 2017, the Registrant filed Pre-Effective Amendment No. 1 to the N-14 (the “Amendment”). We hereby request that the Commission declare the Amendment effective as of January 17, 2017, or the earliest practicable date thereafter.
If you have any questions concerning this request please contact Tanya Goins at (404) 541-2954.
| Mutual Fund and Variable Insurance Trust | Northern Lights Distributors, LLC |
| By: /s/ Jerry Szilagyi | By: /s/ Brian Nielsen |
| Name: Jerry Szilagyi | Name: Brian Nielsen |
| Title: President | Title: Chief Executive Officer |
