February 17, 2005

VIA EDGAR

Securities and Exchange Commission
Division of Investment Management
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:    J.P. Morgan Mutual Fund Select Trust (the "Trust")
                (File Nos. 333-13319/811-07841)
                Withdrawal of Post-Effective Amendments Nos. 17, 18 and 20

Ladies and Gentlemen:

     Pursuant to Rule 477(a) under the Securities Act of 1933, the Trust
requests the withdrawal of Post-Effective Amendment No. 17 (filed as a 485APOS
on October 29, 2004 -- Accession No. 0001047469-04-032484), Post-Effective
Amendment No. 18 (filed as a 485BXT on December 28, 2004 -- Accession No.
0001047469-04-038447), and Post-Effective Amendment No. 20 (filed as a 485BXT on
January 24, 2005 -- Accession No. 0001047469-05-001362) to the Trust's
Registration Statement on Form N-1A (together, the "Amendments"). Post-Effective
Amendment No. 17 was filed for the purpose of registering an additional share
class to round out product offerings. Post-Effective Amendments Nos. 18 and 20
were filed solely for the purpose of extending the effective date of
Post-Effective Amendment No. 17.

         Since the Amendments were filed, shareholders of each series of the
Trust have met and each series of the Trust has approved either a merger or
shell reorganization transaction pursuant to which each of the respective series
will be reorganized as series of J.P. Morgan Mutual Fund Series effective after
the close of business on February 18, 2005. Following those transactions, the
form of prospectus and statement of additional information included in the
Amendments will no longer be required. As a result, the Trust is requesting
withdrawal of the Amendments. The Trust confirms that it has not sold any shares
using the form of prospectus included in the Amendments.

         If you have any questions regarding this request, please call me at
212.837.1711.

Sincerely,

/s/ Avery P. Maher
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Avery P. Maher
Assistant Secretary
J.P. Morgan Mutual Fund Select Trust