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STEPHEN H. BIER

 

stephen.bier@dechert.com

+1 212 698 3889 Direct

+1 202 261 3092 Fax

March 19, 2019

VIA EDGAR

Filing Desk

Securities and Exchange Commission

Office of Filings and Information Services

Branch of Registrations and Examinations

Mail Stop 0-25

100 F Street, NE

Washington, D.C. 20549

 

Re:

Harding, Loevner Funds, Inc. (the “Registrant”)

File Nos. 333-09341 and 811-07739

Post-Effective Amendment No. 59 to the Registration Statement on Form N-1A

Ladies and Gentlemen:

Electronically transmitted for filing pursuant to Rule 485(b) under the Securities Act of 1933, as amended (“1933 Act”), is Post-Effective Amendment No. 59 to the Registrant’s registration statement on Form N-1A (“Registration Statement”) under the 1933 Act and Amendment No. 61 to the Registration Statement under the Investment Company Act of 1940, as amended. This filing is being made for the purpose of filing the required exhibits containing interactive data format risk/return summary information that corresponds to the risk/return summary information in the Prospectuses for the Registrant, filed in Post-Effective Amendment No. 57 to the Registration Statement under the 1933 Act on February 28, 2019 (Accession No. 0001193125-19-057267). We hereby represent that the attached Post-Effective Amendment does not contain disclosures that would render it ineligible to become effective pursuant to Rule 485(b) under the 1933 Act.

No fee is required in connection with this filing. Please direct any questions concerning the filing to the undersigned at 212.698.3889.

Very truly yours,

/s/ Stephen Bier
Stephen Bier