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DIETRICH, REYNOLDS & KOOGLER
ATTORNEYS AT LAW
ONE NATIONWIDE PLAZA
COLUMBUS, OHIO 43216
(614) 249-8678
FACSIMILE: (614) 249-2418
Practice limited to Nationwide Insurance Companies
and their associated companies
December 23, 1999
VIA EDGAR
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The United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Nationwide Mutual Funds (formerly Nationwide Investing Foundation III)
Withdrawal of Post-Effective Amendments
SEC File Nos. 333-40455, 811-08495
Ladies and Gentlemen:
On behalf of Nationwide Mutual Funds (the "Trust") and pursuant to Rule 477
under the Securities Act of 1933, we hereby request that Post-Effective
Amendment No. 13 and Post-Effective Amendment No. 16 to the Trust's Registration
Statement on Form N-1A (the "Post-Effective Amendments") be withdrawn. This
request is being made after consultation with the staff of the Securities and
Exchange Commission concerning certain of the investment company series being
registered in the Post-Effective Amendments.
Very truly yours,
DIETRICH, REYNOLDS & KOOGLER
Elizabeth A. Davin
cc: Joy Kemppainen
Division of Investment Management
Mail Stop 5-5
