Dunham Funds
July 28, 2008
VIA: EDGAR ELECTRONIC FILING
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Linda Sterling
Re: Dunham Funds.
Registration Statement on Form N-14
Filed July 25, 2008
File No. 333-152556
Accession No. 0000910472-08-000450
Ladies and Gentlemen:
The undersigned registrant, Dunham Funds, hereby requests that the Commission withdraw the above-referenced N-14 Registration Statement. The filing was inadvertently filed as an N-14 instead of an N-14/A.
It is our understanding that this application for withdrawal of the N-14 Registration Statement will be deemed granted as of the date that it is filed with the Commission unless Dunham Funds receives notice from the Commission that this application will not be granted.
If you have any questions or comments about the foregoing, please call JoAnn Strasser at Thompson Hine LLP at (513) 352-6725.
Sincerely,
|
/s/ Denise Iverson |
Denise Iverson |
Treasurer Dunham Funds |
cc: JoAnn Strasser