THE COVENTRY GROUP
John O’Connor
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: The Coventry Group: File Nos. 33-44964 and 811-06526
Dear Mr. O’Connor:
The Coventry Group (the “Registrant”) and Foreside Distribution Services, L.P., the Registrant’s distributor, hereby requests that the Commission accelerate the effective date of Post-Effective Amendment No. 133 to its Registration Statement on Form N-1A to October 24, 2008, or the earliest practicable date thereafter. Absent acceleration, the Amendment would become effective on November 3, 2008.
The Registrant acknowledges that:
| 1. | | The Registrant is responsible for the adequacy and accuracy of the disclosure in the filings reviewed by the staff; |
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| 2. | | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| 3. | | Staff comments or changes to disclosure in response to staff comments in a filing reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and |
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| 4. | | The Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission under the federal securities laws of the United States. |
Please direct comment to the undersigned at 614-428-3873.
Sincerely,
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/s/ John Danko | | /s/ Mark Redman |
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John Danko President | | Foreside Distribution Services, L.P. President |