Matthews International Funds
Four Embarcadero Center, Suite 550
San Francisco, CA 94111
June 30, 2014
VIA EDGAR
Anu Dubey, Esq.
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Re: | Matthews International Funds Securities Act File No. 333-196170 Pre-Effective Amendment No. 2 |
Dear Ms. Dubey:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Matthews International Funds (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-14 (File No. 333-196170) (the “Amendment”) so that the Amendment is declared effective on Wednesday, July 2, 2014, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Christopher J. Tafone of Paul Hastings LLP at (212) 318-6052, and that such effectiveness also be confirmed in writing.
The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the “Commission”), declares the filing effective, such action:
(i) | does not foreclose the Commission from taking any action with respect to the filing; |
(ii) | does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
(iii) | may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
Matthews International Funds | ||
By: | /s/ John E. McGowan | |
John E. McGowan Secretary
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Foreside Funds Distributors, LLC
400 Berwyn Park 899 Cassatt Road
Berwyn, PA 19312
June 30, 2014
VIA EDGAR
Anu Dubey, Esq.
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549
Re: | Matthews International Funds Securities Act File No. 333-196170 Pre-Effective Amendment No. 2 |
Dear Ms. Dubey:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Matthews International Funds (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-14 (File No. 333-196170) (the “Amendment”) so that the Amendment is declared effective on Wednesday, July 2, 2014, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Christopher J. Tafone of Paul Hastings LLP at (212) 318-6052, and that such effectiveness also be confirmed in writing.
The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the “Commission”), declares the filing effective, such action:
(i) | does not foreclose the Commission from taking any action with respect to the filing; |
(ii) | does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
(iii) | may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
Foreside Funds Distributors, LLC | ||
By: | /s/ Mark Fairbanks | |
Name: Mark Fairbanks Title: President
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