# EDGAR Filing Document

**Accession Number:** 0000315774
**File Stem:** 0001435109-23-000047
**Filing Date:** 2023-3
**Character Count:** 2123
**Document Hash:** b716600a892338be8cd9742f5066eb65
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001435109-23-000047.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001435109-23-000047

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230309

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FORUM FUNDS
- **CENTRAL INDEX KEY:** 0000315774
- **IRS NUMBER:** 010516963
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0531

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** THREE CANAL PLAZA
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101
- **BUSINESS PHONE:** 2073472000

**MAIL ADDRESS:**
- **STREET 1:** FORUM FUNDS
- **STREET 2:** THREE CANAL PLAZA
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FORUM FUNDS INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FAHNESTOCK DAILY INCOME FUND INC
- **DATE OF NAME CHANGE:** 19870617

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DAILY INCOME EXTENSION FUND INC
- **DATE OF NAME CHANGE:** 19810607

March 7, 2023

#### VIA EDGAR

Ken Ellington

U.S. Securities and Exchange Commission ("SEC")

100 F Street, NE

Washington, DC 20549

RE: Forum Funds (the "Registrant")

(<u>File No. 811-03023</u>)

Dear Mr. Ellington:

This letter acknowledges that the Registrant's filing dated March 6, 2023, using filing code N-CSR/A (SEC Accession No. 0001435109-23-000042), was made in error.

Registrant subsequently completed a corrective filing dated March 6, 2023, using the correct filing code, N-CSR (SEC Accession No. 0001435109-23-000044).

Registrant notes that there is no difference between the filings. If it is within the SEC Staff's power and authority to do so, Registrant respectfully requests that the Staff withdraw the erroneous filing in light of the Registrant's inadvertent use of the improper filing code.

**\* \* \***

If you have any questions or concerns regarding the enclosed information, please do not hesitate to contact me directly at (207) 347-2076.

Kind regards,

*<u>/s/ Zachary R. Tackett</u>*

Zachary R. Tackett