0001144204-11-055040.txt : 20120612 0001144204-11-055040.hdr.sgml : 20120612 20110927151315 ACCESSION NUMBER: 0001144204-11-055040 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATTHEWS INTERNATIONAL FUNDS CENTRAL INDEX KEY: 0000923184 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 BUSINESS PHONE: 8007898742 MAIL ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 CORRESP 1 filename1.htm Unassociated Document
 
Paul Hastings LLP
55 Second Street, Twenty-Fourth Floor
San Francisco, CA  94105-3441
telephone 415-856-7000
facsimile 415-856-7100
www.paulhastings.com
 
(415) 856-7007
davidhearth@paulhastings.com
 
  
September 27, 2011
  

 
VIA EDGAR CORRESPONDENCE
 
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
 
Re:
Matthews International Funds - File Nos. 33-78960 and 811-08510
 
Ladies and Gentlemen:
 
We are counsel to the Matthews International Funds (the “Trust”), and hereby confirm on the Trust’s behalf that Post-Effective Amendments No. 48 and No. 49 to the Trust’s Registration Statement on Form N-1A are identical except for their EDGAR series identifiers.  Post-Effective Amendment No. 49 was filed solely to correct the EDGAR series identifiers on Post-Effective Amendment No. 48 as identified by the Commission’s staff.
 
Please contact the undersigned at (415) 856-7007 with comments and questions.
 
Very truly yours,
 

 
/s/ David A. Hearth
 
David A. Hearth
for PAUL HASTINGS LLP