0001104659-14-040703.txt : 20141118 0001104659-14-040703.hdr.sgml : 20141118 20140521153857 ACCESSION NUMBER: 0001104659-14-040703 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROOKFIELD HIGH INCOME FUND INC. CENTRAL INDEX KEY: 0001062978 IRS NUMBER: 522108996 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BROOKFIELD INVESTMENT MANAGEMENT INC STREET 2: BROOKFIELD PLACE, 250 VESEY ST., 15TH FL CITY: NEW YORK STATE: NY ZIP: 10281-1023 BUSINESS PHONE: 2125498400 MAIL ADDRESS: STREET 1: C/O BROOKFIELD INVESTMENT MANAGEMENT INC STREET 2: BROOKFIELD PLACE, 250 VESEY ST., 15TH FL CITY: NEW YORK STATE: NY ZIP: 10281-1023 FORMER COMPANY: FORMER CONFORMED NAME: HELIOS HIGH YIELD FUND DATE OF NAME CHANGE: 20090909 FORMER COMPANY: FORMER CONFORMED NAME: 40 86 STRATEGIC INCOME FUND DATE OF NAME CHANGE: 20031003 FORMER COMPANY: FORMER CONFORMED NAME: CONSECO STRATEGIC INCOME FUND DATE OF NAME CHANGE: 19980601 CORRESP 1 filename1.htm

 

[Letterhead of Brookfield High Income Fund Inc.]

 

May 21, 2014

 

Amy Miller

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

 

Re:                             Brookfield High Income Fund Inc. (the “Fund”)
Registration Statement on Form N-14 (the “Registration Statement”)

File Nos. 333-195128 and 811-08795

 

Dear Ms. Miller:

 

On April 8, 2014, the Fund filed its Registration Statement on Form N-14 relating to the proposed reorganization of each of Helios Advantage Income Fund, Inc., Helios High Income Fund, Inc., Helios Multi-Sector High Income Fund, Inc. and Helios Strategic Income Fund, Inc. into the Brookfield High Income Fund Inc.

 

Pursuant to Rule 461 under the Securities Act of 1933, the Fund hereby requests acceleration of the effective date of the Registration Statement so that such Registration Statement may be declared effective on Thursday, May 22, 2014, or as soon as practicable thereafter.

 

We request that we be notified of such effectiveness by a telephone call to Rachael Schwartz of Paul Hastings LLP at (212) 318-6275, and that such effectiveness also be confirmed in writing.

 

 

Very truly yours,

 

Brookfield High Income Fund Inc.

 

By:

/s/ Brian F. Hurley

 

 

Name:  Brian F. Hurley

 

 

Title:    President