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Law Offices
Stradley, Ronon, Stevens & Young, LLP
2600 One Commerce Square
Philadelphia, Pennsylvania 19103-7098
(215) 564-8000
July 31, 2000
VIA EDGAR
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Nationwide Mutual Funds (formerly Nationwide
Investing Foundation III)
SEC File Nos. 333-40455, 811-08495
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Dear Sir or Madam:
Pursuant to Rule 485(b) under the Securities Act of 1933, submitted
electronically for filing via EDGAR, enclosed please find Post-Effective
Amendment No. 26 (the "Current Amendment") to the Registration Statement of
Nationwide Mutual Funds (the "Trust"). This Amendment is being filed under the
Securities Act of 1933, as amended (the "1933 Act") and the Investment Company
Act of 1940, as amended.
The Current Amendment is being filed in order to designate a new
effective date for Post-Effective Amendment No. 24 to the Trust's Registration
Statement on Form N-1A (PEA #24) filed on June 2, 2000. Pursuant to Rule
485(a)(1) under the 1933 Act, PEA #24 was scheduled to become effective on
August 1, 2000, the sixtieth day after it was filed. The Current Amendment,
pursuant to Rule 485(d)(2)(ii)(B) under the 1933 Act, is being filed to extend
the effective date by thirty days to September 1, 2000. The Current Amendment
does not contain disclosures which would render it ineligible to become
effective pursuant to Rule 485(b).
Questions related to this filing should be directed to my attention at
(215) 564-8010 or in my absence to Dina Tantra, Esquire at (614) 857-2308.
Very truly yours,
/s/ Duane L. Lassiter
Duane L. Lassiter, Esquire
Enclosure
cc: Elizabeth Davin, Esquire
Dina Tantra, Esquire
Barbara Nugent, Esquire
