# EDGAR Filing Document

**Accession Number:** 0001032423
**File Stem:** 0001032423-25-000095
**Filing Date:** 2025-8
**Character Count:** 2436
**Document Hash:** a5495abc5de57f64ad3a4bf94948b06a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001032423-25-000095.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001032423-25-000095

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20250801

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DIAMOND HILL FUNDS
- **CENTRAL INDEX KEY:** 0001032423

**ORGANIZATION NAME:**
- **EIN:** 316547095
- **STATE OF INCORPORATION:** OH
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 325 JOHN H. MCCONNELL BOULEVARD
- **STREET 2:** SUITE 200
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43215
- **BUSINESS PHONE:** 614-255-3333

**MAIL ADDRESS:**
- **STREET 1:** 325 JOHN H. MCCONNELL BOULEVARD
- **STREET 2:** SUITE 200
- **CITY:** COLUMBUS
- **STATE:** OH
- **ZIP:** 43215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BSG FUNDS
- **DATE OF NAME CHANGE:** 19970206

![image_4.jpg](image_4.jpg)

August 1, 2025

<u>VIA E-MAIL AND EDGAR CORRESPONDENCE</u>

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:&nbsp;&nbsp;&nbsp;&nbsp;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.<u>Comment</u>: Please complete all fields of the Amendment.

<u>Response</u>: The Registrant confirms that all fields are completed.

2.<u>Comment</u>: Please note that the Registrant and management are responsible for the accuracy of the statements in the Amendment.

<u>Response</u>: The Registrant so notes.

\*&nbsp;&nbsp;&nbsp;&nbsp;\*&nbsp;&nbsp;&nbsp;&nbsp;\*&nbsp;&nbsp;&nbsp;&nbsp;\*&nbsp;&nbsp;&nbsp;&nbsp;\*

If you have any questions concerning this request, please contact the undersigned at (614) 469-3297.

Best regards,

<u>/s/Michael V. Wible</u>

Michael V. Wible

cc:&nbsp;&nbsp;&nbsp;&nbsp;Zeynep Kart

![image_5.jpg](image_5.jpg)