CONESTOGA FUNDS – Company response

This letter responds to the staff's accounting comment that was provided via a telephone call on December 15, 2025, on the report to shareholders of the Conestoga Small Cap Fund (the "Small Cap Fund"), the Conestoga SMid Cap Fund (the "SMid Cap Fund"), the Conestoga Mid Cap Fund (the "Mid Cap Fund") and the Conestoga Discovery Fund (the "Discovery Fund," together with the Small Cap Fund, the SMid Cap Fund and the Mid Cap Fund, the "Funds," each a "Fund") for the fiscal year ended September 30, 2025. For your convenience, we have repeated each comment below in bold, and our responses follow…