[PFPC Logo] September 29, 2003 Mr. Herb Scholl Division of EDGAR Policy Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: Matthews International Funds (the "Trust") File Nos. 033-78960 and 811-08510 Dear Mr. Scholl: On September 26, 2003, a third party vendor transmitted filings on behalf of the above-referenced registrant. The first filing, accession number 0001068800-03-000575, was inadvertently transmitted using form type 485APOS. The filing was retransmitted using the correct form type of 485BPOS and assigned accession number 0001068800-03-000576. Pursuant to Rule 477(a) under the Securities Act of 1933, the Trust requests the withdrawal of Post-Effective Amendment No. 19, filed September 26, 2003 (the "Amendment"). The Amendment's EDGAR accession number (first filing) is 0001068800-03-000575. Please direct any communications concerning this filing to Kelli Moses, Regulatory Administrator, at (302) 791-4764 or myself at (302) 791-1079. Very truly yours, /s/ Jocelyn Fulmor Jocelyn Fulmor Regulatory Administration Manager A MEMBER OF THE PNC FINANCIAL SERVICES GROUP PFPC Inc. 301 Bellevue Parkway Wilmington Delaware 19809