Mutual Fund AND VARIABLE INSURANCE trust
May 26, 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. 333-216244
Dear Ms. Bentzinger:
On February 24, 2017, 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 Tactical Asset Allocation Fund, a series of Northern Lights Fund Trust III with and into the Rational Select Asset Fund, a series of the Registrant. On May 26, 2017, the Registrant filed Pre-Effective Amendment No. 2 to the N-14 (the “Amendment”). We hereby request that the Commission declare the Amendment effective as of May 26, 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: CEO |
