[Logo – American Funds ®]

Fundamental Investors, Inc.

One Market, Steuart Tower

Suite 1800

San Francisco, California 94105

Mailing address:

P.O. Box 7650

San Francisco, California 94120-7650

Phone (415) 393 7110

Fax (415) 393 7140

Patrick F. Quan

Secretary

December 21, 2009

Document Control

Division of Investment Management

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:	Fundamental Investors, Inc.
	File Nos. 811-00032 and 002-10760

Dear Sir or Madam:

Attached is Form N-1A of the above-named investment company, which includes Post-Effective Amendment No. 98 to the Registration Statement under the Securities Act of 1933 and Amendment No. 41 to the Registration Statement under the Investment Company Act of 1940.  This registration statement has been updated based on the U.S. Securities and Exchange Commission’s revised N-1A disclosure requirements set forth in Release No. 33-8998 under the Securities Act of 1933.  We have also updated the filing to reflect the Staff’s comments with respect to the registration statement filed by AMCAP Fund, Inc. (File nos. 811-01435 and 002-26516) and the registration statements filed by other American Funds after the AMCAP Fund filing.  In addition, the registration statement has been updated to reflect the fund's revised fundamental investment policies that were approved by shareholders of the fund at a meeting of shareholders held November 24, 2009.

This filing is being made pursuant to rule 485(a), and we respectfully request that the Registration Statement become effective on March 1, 2010.  Thank you very much for your assistance.  If you have any questions please do not hesitate to contact me at (415) 393-7110 or Katherine Newhall at (213) 615-0108.

Sincerely,

/s/ Patrick F. Quan

Patrick F. Quan

/pfq

Enclosure