SEC Company Response from Intrepid Capital Management Funds Trust (CIK 0001300746) — Dec 21, 2020
Intrepid Capital Management Funds Trust (CIK 0001300746)
Date: Dec. 21, 2020 · CIK: 0001300746 · Accession: 0000894189-20-009716
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File numbers found in text: 333-250958
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CORRESP 1 filename1.htm Document U.S. BANK GLOBAL FUND SERVICES 615 East Michigan Street Milwaukee, WI 53202 December 21, 2020 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, D.C. 20549 Re: INTREPID CAPITAL MANAGEMENT FUNDS TRUST (the “Trust”) (File No. 333-250958) Dear Madam or Sir: Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of Form N-14 (File No. 333-250958) be accelerated so that the same will become effective on December 22, 2020, or as soon as practical thereafter. This request supersedes the Registrant’s previous acceleration request, filed via EDGAR on December 7, 2020 (SEC Accession No. 0000894189-20-009443). In connection with this request, Quasar Distributors, LLC, the distributor for the Trust, has also signed this letter requesting acceleration. If you have any questions regarding the above responses, please do not hesitate to contact Alyssa M. Bernard at (920) 360-7173 or alyssa.bernard@usbank.com. Sincerely, Intrepid Capital Management, Inc. Quasar Distributors, LLC /s/ Mark F. Travis /s/ Mark A. Fairbanks Mark F. Travis Mark A. Fairbanks President Vice President