Mutual Fund AND VARIABLE INSURANCE trust
April 4, 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 “Registrant”), File Nos. 033-11905 and 811-05010
Dear Ms. Bentizinger:
Pursuant to Rule 461 under the Securities Act of 1933, the Registrant, on behalf of its series, Catalyst Managed Futures Strategy VA Fund, hereby requests that the Commission accelerate the effective date of Post-Effective Amendment No. 133 to the Registrant's Registration Statement (the "Amendment"), which was filed on April 4, 2017, to April 14, 2017, or the earliest practicable date thereafter. The main purpose of the Amendment is to revise the strategy disclosure for the Catalyst Managed Futures Strategy VA Fund (the “Fund”) to make it substantially identical to the disclosure for its retail clone, the Rational Dynamic Momentum Fund. Absent acceleration, the Amendment would become effective on June 3, 2017.
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/ Mike Nielsen |
| Name: Jerry Szilagyi | Name: Mike Nielsen |
| Title: President | Title: Chief Compliance Officer |
