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Seward
& Kissel LLP
1200
G Street, N.W.
Washington,
D.C. 20005
Telephone: (202)
737-8833
Facsimile: (202)
737-5184
www.sewkis.com
December 18, 2009
VIA
EDGAR
Ms.
Patricia Williams
Securities
and Exchange Commission
Division
of Investment Management
100
F Street, N.E.
Washington,
D.C. 20549
|
|
Re:
|
Fairholme
Funds, Inc.
(File
Nos. 333-88517 and 811-09607)
Accession
#: 0000919574-09-016788
CIK
#: 0001096344
|
Dear
Ms. Williams:
The purpose of this letter is to
request that the amendment to the registration statement on Form N-1A for
Fairholme Funds, Inc. (the “Company”), filed on December 16, 2009 (Accession #:
0000919574-09-016788), be withdrawn from the SEC’s database.
We
inadvertently filed the amendment only under the Securities Act of 1933 (“1933
Act”), and not under the Investment Company Act of 1940 (“1940
Act”). We respectfully request that the SEC withdraw the amendment
(Accession #: 0000919574-09-016788) pursuant to Rule 477(a) under the 1933
Act. The Company has re-filed the amendment under both the 1933 Act
and 1940 Act (Accession #: 0000919574-09-016810).
We
appreciate your prompt attention to this matter and would be happy to provide
any additional information you might require.
Sincerely,
/s/ Young
Seo
Young
Seo