ANALYSTS INVESTMENT TRUST
EQUITY ANALYSTS INC.
November 24, 2004
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
Division of Investment Management
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
RE:
Analysts Investment Trust, File No. 33-64370 and 811-07778
Ladies and Gentlemen:
On behalf of the Analysts Stock Fund, the Analysts Fixed Income Fund, and the Analysts Aggressive Stock Fund (the “Funds”), each a series of the Analysts Investment Trust (the “Trust”), and Equity Analysts Inc., the Funds’ distributor, we hereby request that the Commission accelerate the effective date of Post-Effective Amendment No. 16 to the Trust’s Registration Statement (the “Amendment”), which was filed on October 4, 2004, to December 1, 2004, or the earliest practicable date thereafter.
The Amendment was filed pursuant to Rule 485(a) promulgated under the Securities Act of 1933 to provide current financial statements and other updating information. Absent acceleration, the Amendment would become effective on December 3, 2004.
If you have any questions concerning this request please contact Donald S. Mendelsohn at (513) 352-6546.
Equity Analysts Inc.
Analysts Investment Trust
By:___/s/_ Timothy E. Mackey
By: ____/s/ Timothy E. Mackey_
Timothy E. Mackey
Timothy E. Mackey
President
President