0001059213-13-000029.txt : 20131016 0001059213-13-000029.hdr.sgml : 20131016 20130822170629 ACCESSION NUMBER: 0001059213-13-000029 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVIDEND & INCOME FUND CENTRAL INDEX KEY: 0001059213 IRS NUMBER: 510382212 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 HANOVER SQUARE CITY: NEW YORK STATE: NY ZIP: 10005 BUSINESS PHONE: 2127850400 MAIL ADDRESS: STREET 1: 11 HANOVER SQUARE CITY: NEW YORK STATE: NY ZIP: 10005 FORMER COMPANY: FORMER CONFORMED NAME: DIVIDEND & INCOME FUND, INC. DATE OF NAME CHANGE: 20110210 FORMER COMPANY: FORMER CONFORMED NAME: CHARTWELL DIVIDEND & INCOME FUND INC DATE OF NAME CHANGE: 19980406 CORRESP 1 filename1.htm dniaccelerationrqst.htm
DIVIDEND AND INCOME FUND
11 Hanover Square
New York, NY 10005
 
August 22, 2013
 
VIA EDGAR
 
Mr. Larry L. Greene
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re:         Rule 461 Request for Acceleration of Effective Date
Dividend and Income Fund – File Nos. 333-189804 and 811-08747
Pre-Effective Amendment No. 1 to the Registration Statement on Form N-2
 
Dear Mr. Greene:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Dividend and Income Fund (the “Fund”), the registrant with respect to the above-referenced Registration Statement, hereby requests that the staff of the Securities and Exchange Commission (“Commission”) accelerate the effectiveness of such Registration Statement so that it may become effective by 9:00 a.m. Eastern Time on August 23, 2013, or as soon thereafter as practicable.
 
In support of its request for acceleration, the Fund acknowledges that:
 
1.           The Fund is responsible for the adequacy and accuracy of the disclosure in the Registration Statement;
 
2.           Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
 
3.           The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
 
4.           The Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
We request that we be notified of such effectiveness by a telephone call to me at (212) 785-0900 ext. 208, and that such effectiveness also be confirmed in writing.
                            
   Very truly yours,
   
   DIVIDEND AND INCOME FUND
   
   
   By: /s/ John F. Ramirez
                John F. Ramirez
                General Counsel, Vice President and Secretary