Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Nationwide Mutual Funds and
Shareholders of Nationwide Amundi Global High Yield Fund,
Nationwide Amundi Strategic Income Fund, Nationwide Bailard
Cognitive Value Fund, Nationwide Bailard International
Equities Fund, Nationwide Bailard Technology & Science
Fund, Nationwide BNY Mellon Core Plus Bond ESG Fund, Nationwide
BNY Mellon Dynamic U.S. Core Fund, Nationwide BNY Mellon Dynamic
U.S. Equity Income Fund, Nationwide Bond Fund, Nationwide Bond
Index Fund, Nationwide Bond Portfolio, Nationwide Destination
2025 Fund, Nationwide Destination 2030 Fund, Nationwide
Destination 2035 Fund, Nationwide Destination 2040 Fund,
Nationwide Destination 2045 Fund, Nationwide Destination 2050
Fund, Nationwide Destination 2055 Fund, Nationwide Destination
2060 Fund, Nationwide Destination 2065 Fund, Nationwide
Destination Retirement Fund, Nationwide Fund, Nationwide
Fundamental All Cap Equity Portfolio, Nationwide Geneva Mid Cap
Growth Fund, Nationwide Geneva Small Cap Growth Fund,
Nationwide Global Sustainable Equity Fund, Nationwide
Government Money Market Fund, Nationwide GQG US Quality
Equity Fund, Nationwide Inflation-Protected Securities Fund,
Nationwide International Index Fund, Nationwide International
Small Cap Fund, Nationwide Investor Destinations Aggressive
Fund, Nationwide Investor Destinations Conservative Fund,
Nationwide Investor Destinations Moderate Fund, Nationwide
Investor Destinations Moderately Aggressive Fund, Nationwide
Investor Destinations Moderately Conservative Fund, Nationwide
Janus Henderson Overseas Fund, Nationwide Loomis All Cap Growth
Fund, Nationwide Loomis Core Bond Fund, Nationwide Loomis
Short-Term Bond Fund, Nationwide Mid Cap Market Index Fund,
Nationwide Multi-Cap Portfolio, Nationwide NYSE Arca Tech
100 Index Fund, Nationwide S&P 500 Index Fund, Nationwide
Small Cap Index Fund, Nationwide Small Company Growth Fund,
Nationwide U.S. 130/30 Equity Portfolio and Nationwide
WCM Focused Small Cap Fund

In planning and performing our audits of the financial
statements of each of the funds constituting Nationwide
Mutual Funds as listed in Appendix A (hereafter
referred to as the "Funds") as of and for the periods
ended October 31, 2023, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Funds'
internal control over financial reporting, including
controls over safeguarding securities, as a basis
for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to
comply with the requirements of Form N-CEN,
but not for the purpose of expressing an opinion on
the effectiveness of the Funds' internal control over
financial reporting. Accordingly, we do not express
an opinion on the effectiveness of the Funds' internal
control over financial reporting.

The management of the Funds is responsible for establishing
and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected
benefits and related costs of controls. A company's internal
control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial
statements for external purposes in accordance with
generally accepted accounting principles. A company's internal
control over financial reporting includes those policies
and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of
the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the company are
being made only in accordance with authorizations of
management and trustees of the company; and (3) provide
reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a company's
assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement
of the company's annual or interim financial statements will not
be prevented or detected on a timely basis.

Our consideration of the Funds' internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies
in internal control over financial reporting that might be
material weaknesses under standards established by the
PCAOB. However, we noted no deficiencies in the Funds'
internal control over financial reporting and its operation,
including controls over safeguarding securities, that we
consider to be material weaknesses as defined above as of
October 31, 2023.

This report is intended solely for the information and
use of the Board of Trustees of Nationwide Mutual Funds
and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than
these specified parties.

/s/PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
December 20, 2023

Appendix A

1.Nationwide Amundi Global High Yield Fund
2.Nationwide Amundi Strategic Income Fund
3.Nationwide Bailard Cognitive Value Fund
4.Nationwide Bailard International Equities Fund
5.Nationwide Bailard Technology & Science Fund
6.Nationwide BNY Mellon Core Plus Bond ESG Fund
7.Nationwide BNY Mellon Dynamic U.S. Core Fund
8.Nationwide BNY Mellon Dynamic U.S. Equity Income Fund
9.Nationwide Bond Fund
10.Nationwide Bond Index Fund
11.Nationwide Bond Portfolio
12.Nationwide Destination 2025 Fund
13.Nationwide Destination 2030 Fund
14.Nationwide Destination 2035 Fund
15.Nationwide Destination 2040 Fund
16.Nationwide Destination 2045 Fund
17.Nationwide Destination 2050 Fund
18.Nationwide Destination 2055 Fund
19.Nationwide Destination 2060 Fund
20.Nationwide Destination 2065 Fund
21.Nationwide Destination Retirement Fund
22.Nationwide Fund
23.Nationwide Fundamental All Cap Equity Portfolio*
24.Nationwide Geneva Mid Cap Growth Fund
25.Nationwide Geneva Small Cap Growth Fund
26.Nationwide Global Sustainable Equity Fund
27.Nationwide Government Money Market Fund
28.Nationwide GQG US Quality Equity Fund
29.Nationwide Inflation-Protected Securities Fund
30.Nationwide International Index Fund
31.Nationwide International Small Cap Fund
32.Nationwide Investor Destinations Aggressive Fund
33.Nationwide Investor Destinations Conservative Fund
34.Nationwide Investor Destinations Moderate Fund
35.Nationwide Investor Destinations Moderately Aggressive Fund
36.Nationwide Investor Destinations Moderately Conservative Fund
37.Nationwide Janus Henderson Overseas Fund
38.Nationwide Loomis All Cap Growth Fund
39.Nationwide Loomis Core Bond Fund
40.Nationwide Loomis Short-Term Bond Fund
41.Nationwide Mid Cap Market Index Fund
42.Nationwide Multi-Cap Portfolio
43.Nationwide NYSE Arca Tech 100 Index Fund
44.Nationwide S&P 500 Index Fund
45.Nationwide Small Cap Index Fund
46.Nationwide Small Company Growth Fund
47.Nationwide U.S. 130/30 Equity Portfolio
48.Nationwide WCM Focused Small Cap Fund

* July 24, 2023 (commencement of operations) through October 31, 2023