-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UFFzOE2/iSneIgZQ82J650evy+bfpl/YBNGKByOUzQ6IkGBZ97rkha4JsNI7fdV2 qMTCHECT1G0Xm+T7+Pjiwg== 0000000000-05-012621.txt : 20050513 0000000000-05-012621.hdr.sgml : 20050513 20050317144213 ACCESSION NUMBER: 0000000000-05-012621 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050317 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: VIKING MUTUAL FUNDS CENTRAL INDEX KEY: 0001082744 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 1400 14TH AVENUE SW CITY: MINOT STATE: ND ZIP: 58701 BUSINESS PHONE: 7018521264 MAIL ADDRESS: STREET 1: 1400 14TH AVENUE SW CITY: MINOT STATE: ND ZIP: 58701 LETTER 1 viking.txt COMMENTS ON N-CSR _____________________________________________ From: Rupert, Kevin C. Sent: Friday, March 04, 2005 4:21 PM To: `vikingfd@ndak.net` Subject: Viking Mutual Funds (811-9277) Mr. Miller, 1. Attached is the adopting release. In addition, please read Item 22 to Form N-1A and comply with the requirements therein. 2. The item 22 disclosure seems to be missing in the N-CSR for Viking Mutual Funds. 3. Please respond by EDGAR correspondence. 4. Please revise and re-file the N-CSR, if required, complying with all Item 22 provisions. Re-mailing is also likely. 5. You must then complete new SOX certifications. 6. Your response should discuss how this error happened and how it will be corrected. 7. Discuss internal control with regard to accurate and timely filing of required information to the SEC and delivery of such information to shareholders. 8. Double check, and revise as needed, the disclosed sales loads and the inception points for the line graphs and also check the total returns per our discussion (e.g., Small-Cap Value Fund and others). 9. Discuss the responsibility for the cost of this corrective action. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings reviewed by the staff to be certain that they have provided all information investors require. Since the fund and its management are in possession of all facts relating to a fund`s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that * the fund is responsible for the adequacy and accuracy of the disclosure in the filings; * staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and * the fund may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Investment Management in our review of your filing or in response to our comments on your filing. You may reach me at 202-551-6966. Kevin Rupert -----END PRIVACY-ENHANCED MESSAGE-----