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(415) 856-7007 davidhearth@paulhastings.com | |
| September 27, 2011 | |
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | Matthews International Funds - File Nos. 33-78960 and 811-08510 |
Ladies and Gentlemen:
We are counsel to the Matthews International Funds (the “Trust”), and hereby confirm on the Trust’s behalf that Post-Effective Amendments No. 48 and No. 49 to the Trust’s Registration Statement on Form N-1A are identical except for their EDGAR series identifiers. Post-Effective Amendment No. 49 was filed solely to correct the EDGAR series identifiers on Post-Effective Amendment No. 48 as identified by the Commission’s staff.
Please contact the undersigned at (415) 856-7007 with comments and questions.
Very truly yours,
/s/ David A. Hearth
David A. Hearth
for PAUL HASTINGS LLP
