Stradley Ronon Stevens & Young, LLP 2000 K Street, N.W., Suite 700 Washington, D.C. 20006 Telephone  202-822-9611 Fax  202-822-0140 www.stradley.com

Jessica D. Burt, Esq.

(202) 419-8409

jburt@stradley.com

January 8, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549-9303

Attention:		Ms. Alison White, Esquire
	Re:	Nationwide Mutual Funds
		File No. 811-08495 and 811-08495

Dear Ms. White:

On behalf of Nationwide Mutual Funds (the “Registrant”) and its series the Nationwide GQG US Quality Equity Fund (originally filed as Nationwide Large Cap Equity Fund) (the “Fund”), below you will find the Registrant’s responses to the comments conveyed by you on November 20, 2020 with regard to Post-Effective Amendment No. 266 (the “Amendment”) to the Registrant’s registration statement on Form N-1A.  The Amendment was filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 16, 2020, pursuant to the Investment Company Act of 1940, as amended (the “1940 Act”), and Rule 485(a)(2) under the Securities Act of 1933, as amended (the “Securities Act”).

Below we have provided your comments and the Registrant’s response to each comment.  These responses will be incorporated into a post-effective amendment filing to be made pursuant to Rule 485(b) of the Securities Act.  Capitalized terms not otherwise defined in this letter have the meanings assigned to the terms in the Registration Statement.

U.S. Securities and Exchange Commission

Page 2

Prospectus

General

1) Comment:  Please update the Fund’s EDGAR series and class identification to include the Fund’s ticker symbols.

Response:  Registrant has updated the Fund’s EDGAR series and class identification to include the Fund’s ticker symbols.

2) Comment:  Please supplementally provide the Staff with the Fund’s completed Fee Table and Expense Example prior to the prior to the filing of the post-effective amendment.

Response:  Registrant has enclosed the Fund’s completed Fee Table and Expense Example as Exhibit A to this letter.

U.S. Securities and Exchange Commission

Page 3

In connection with the Registrant’s responses to the SEC Staff’s comments on the Registration Statement, as requested by the Staff, the Registrant acknowledges that the Registrant is responsible for the adequacy of the disclosure in the Registrant’s filings, notwithstanding any review, comments, action, or absence of action by the Staff.

Please do not hesitate to contact me at (202) 419-8409 or Peter M. Hong at (202) 419-8429, if you have any questions or wish to discuss any of the responses presented above.

Respectfully submitted,

/s/ Jessica D. Burt

Jessica D. Burt, Esquire

cc:	Allan J. Oster, Esquire
	Prufesh R. Modhera, Esquire
	Peter M. Hong, Esquire
	Michael E. Schapiro, Esquire

EXHIBIT A