Notice of Effectiveness

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	May 20, 2009 12:30 P.M.

Form:

N-14

CIK:

Company Name:

VIKING MUTUAL FUNDS

File Number:

SERIES/CLASSES (CONTRACTS) MERGERS

CIK
	Series ID
		Class/Contract	Name
Acquiring:
0001082744			VIKING MUTUAL FUNDS
	S000003821		Viking Tax-Free Fund for Montana
		C000010660	Viking Tax-Free Fund for Montana
Target:
0000906223			MONTANA TAX FREE FUND INC
	S000000134		Montana Tax-Free Fund, Inc.
		C000000299	Class A
Target:
0000906223			MONTANA TAX FREE FUND INC
	S000000134		Montana Tax-Free Fund, Inc.
		C000000300	Class B

CIK
	Series ID
		Class/Contract	Name
Acquiring:
0001082744			VIKING MUTUAL FUNDS
	S000026083		Viking Tax-Free Fund for North Dakota
		C000078180	Viking Tax-Free Fund for North Dakota
Target:
0000841870			ND TAX FREE FUND INC /ND/
	S000000133		ND Tax-Free Fund, Inc.
		C000000297	Class A