0001144204-14-040582.txt : 20141103 0001144204-14-040582.hdr.sgml : 20141103 20140701105151 ACCESSION NUMBER: 0001144204-14-040582 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140701 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

Matthews International Funds

Four Embarcadero Center, Suite 550

San Francisco, CA 94111

 

June 30, 2014

 

 

 

VIA EDGAR

 

Anu Dubey, Esq.

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

 

Re:

Matthews International Funds

Securities Act File No. 333-196170

Pre-Effective Amendment No. 2

 

Dear Ms. Dubey:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Matthews International Funds (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-14 (File No. 333-196170) (the “Amendment”) so that the Amendment is declared effective on Wednesday, July 2, 2014, or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to Christopher J. Tafone of Paul Hastings LLP at (212) 318-6052, and that such effectiveness also be confirmed in writing.

 

The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the “Commission”), declares the filing effective, such action:

 

(i)does not foreclose the Commission from taking any action with respect to the filing;

 

(ii)does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

(iii)may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

   
Very truly yours,
 
Matthews International Funds
   
By: /s/ John E. McGowan                                                
 

John E. McGowan

Secretary

 

   

 

 
 

 

Foreside Funds Distributors, LLC

400 Berwyn Park 899 Cassatt Road

Berwyn, PA 19312

 

June 30, 2014

 

 

 

VIA EDGAR

 

Anu Dubey, Esq.

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

 

Re:

Matthews International Funds

Securities Act File No. 333-196170

Pre-Effective Amendment No. 2

 

Dear Ms. Dubey:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Matthews International Funds (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-14 (File No. 333-196170) (the “Amendment”) so that the Amendment is declared effective on Wednesday, July 2, 2014, or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to Christopher J. Tafone of Paul Hastings LLP at (212) 318-6052, and that such effectiveness also be confirmed in writing.

 

The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority) (the “Commission”), declares the filing effective, such action:

 

(i)does not foreclose the Commission from taking any action with respect to the filing;

 

(ii)does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

(iii)may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

   
Very truly yours,
 
Foreside Funds Distributors, LLC
   
By: /s/ Mark Fairbanks                                                  
 

Name: Mark Fairbanks

Title: President