SEC Company Response from DIAMOND HILL FUNDS (CIK 0001032423) — Aug 1, 2025
DIAMOND HILL FUNDS (CIK 0001032423)
Date: Aug. 1, 2025 · CIK: 0001032423 · Accession: 0001032423-25-000095
AI Filing Summary & Sentiment
File numbers found in text: 333-22075, 811-08061
Letter
Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Diamond Hill Large Cap Concentrated ETF: File Nos. 333-22075; 811-08061
Dear Ms. Smiley:
On May 22, 2025, Diamond Hill Funds (the “Registrant” or the “Trust”) filed a post-effective amendment to its registration statement pursuant to Rule 485(a) under the Securities Act of 1933 (the “Amendment”) in connection with the Diamond Hill Large Cap Concentrated ETF (the “Fund”). On June 25, 2025, you provided oral comments on the Amendment. Below, please find a summary of your comments and the Registrant’s responses, which the Registrant has authorized Thompson Hine LLP to make on its behalf.
1.Comment: Please complete all fields of the Amendment.
Response: The Registrant confirms that all fields are completed.
2.Comment: Please note that the Registrant and management are responsible for the accuracy of the statements in the Amendment.
Response: The Registrant so notes.
* * * * *
If you have any questions concerning this request, please contact the undersigned at (614) 469-3297.
Best regards,
/s/Michael V. Wible
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CORRESP 1 filename1.htm Document August 1, 2025 VIA E-MAIL AND EDGAR CORRESPONDENCE Eileen M. Smiley, Esq. Senior Counsel Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Diamond Hill Large Cap Concentrated ETF: File Nos. 333-22075; 811-08061 Dear Ms. Smiley: On May 22, 2025, Diamond Hill Funds (the “Registrant” or the “Trust”) filed a post-effective amendment to its registration statement pursuant to Rule 485(a) under the Securities Act of 1933 (the “Amendment”) in connection with the Diamond Hill Large Cap Concentrated ETF (the “Fund”). On June 25, 2025, you provided oral comments on the Amendment. Below, please find a summary of your comments and the Registrant’s responses, which the Registrant has authorized Thompson Hine LLP to make on its behalf. 1.Comment: Please complete all fields of the Amendment. Response: The Registrant confirms that all fields are completed. 2.Comment: Please note that the Registrant and management are responsible for the accuracy of the statements in the Amendment. Response: The Registrant so notes. * * * * * If you have any questions concerning this request, please contact the undersigned at (614) 469-3297. Best regards, /s/Michael V. Wible Michael V. Wible cc: Zeynep Kart