SCHEDULE 13D/A


DATE OF EVENT WHICH REQUIRES FILING OF THIS STATEMENT
11/27/13


1. NAME OF REPORTING PERSON
Bulldog Investors, LLC


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        [ ]

6. CITIZENSHIP OR PLACE OF ORGANIZATION
DE
___________________________________________________________


7. SOLE VOTING POWER
425,899

8. SHARED VOTING POWER
338,702

9. SOLE DISPOSITIVE POWER
425,899
_______________________________________________________

10. SHARED DISPOSITIVE POWER
338,702


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
764,601 (Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

10.83%


14. TYPE OF REPORTING PERSON

IA
_______________________________________________________
1. NAME OF REPORTING PERSON
Bulldog Investors Group of Funds


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[X]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        [ ]

6. CITIZENSHIP OR PLACE OF ORGANIZATION
DE
___________________________________________________________


7. SOLE VOTING POWER
425,899

8. SHARED VOTING POWER
0

9. SOLE DISPOSITIVE POWER
425,899
_______________________________________________________

10. SHARED DISPOSITIVE POWER
0


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
425,899 (Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

6.03%


14. TYPE OF REPORTING PERSON

IC
___________________________________________________________

1. NAME OF REPORTING PERSON
Phillip Goldstein


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[X]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        [ ]

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
425,899

8. SHARED VOTING POWER
338,702

9. SOLE DISPOSITIVE POWER
425,899
_______________________________________________________

10. SHARED DISPOSITIVE POWER
338,702


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
764,601 (Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

10.83%


14. TYPE OF REPORTING PERSON

IN

______________________________________________________________

1. NAME OF REPORTING PERSON
Andrew Dakos


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        [ ]

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
425,899

8. SHARED VOTING POWER
338,702

9. SOLE DISPOSITIVE POWER
425,899
_______________________________________________________

10. SHARED DISPOSITIVE POWER
338,702


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
764,601 (Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

10.83%


14. TYPE OF REPORTING PERSON

IN

_____________________________________________________________

1. NAME OF REPORTING PERSON
Steven Samuels


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        [ ]

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
425,899

8. SHARED VOTING POWER
338,702

9. SOLE DISPOSITIVE POWER
425,899
_______________________________________________________

10. SHARED DISPOSITIVE POWER
338,702


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
764,601 (Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

10.83%


14. TYPE OF REPORTING PERSON

IN
____________________________________________________________

Item 1. SECURITY AND ISSUER

This statement constitutes Amendment #2 to the schedule 13d
filed November 22, 2013. Except as specifically set forth
herein,  the Schedule 13d remains unmodified.



ITEM 5. INTEREST IN SECURITIES OF THE ISSUER
(a) As per the N-CSRS filed on August 29, 2013, there were 7,062,862 shares of
common stock outstanding as of June 30, 2013. The percentages set forth herein
were derived using such number. Phillip Goldstein, Andrew Dakos and Steven
Samuels own Bulldog Investors, LLC, a registered investment advisor. As of
November 27, 2013, Bulldog Investors, LLC is deemed to be the beneficial owner
of 764,601 shares of IMF (representing 10.83% of IMF's outstanding shares)
solely by virtue of Bulldog Investors LLC's power to direct the vote of, and
dispose of, these shares. These 764,601 shares of IMF include 425,899 shares
(representing 6.03% of IMF's outstanding shares) that are beneficially owned
by the following entities over which Messrs. Goldstein, Dakos and Mr. Samuels
exercise control: Opportunity Partners LP, Calapasas West Partners, LP, Full
Value Special Situations Fund, LP, Full Value Offshore Fund, Ltd., Full Value
Partners, LP, Opportunity Income Plus, LP, and MCM Opportunity Partners, LP
(collectively, "Bulldog Investors Funds"). Bulldog Investors Funds may be
deemed to constitute a group. All other shares included in the aforementioned
764,601 shares of IMF beneficially owned by Bulldog Investors, LLC (solely by
virtue of its power to sell or direct the vote of these shares) are also
beneficially owned by clients of Bulldog Investors, LLC who are not members
of any group. The total number of these "non-group" shares is 338,702 shares
(representing 4.80% of IMF's outstanding shares).

(b)  Bulldog Investors, LLC has sole power to dispose of and vote 425,899
shares. Bulldog Investors, LLC has shared power to dispose of and vote 338,702
shares. Certain of Bulldog Investors, LLC's clients (none of whom beneficially
own more than 5% of IMF's shares) share this power with Bulldog Investors, LLC.
Messrs. Goldstein, Dakos and Samuels are control persons of Bulldog
Investors, LLC.



c) Since the last filing on 11/26/13 the following shares of IMF were purchased:

Date			Shares		Price
11/27/13		86,158		16.6599




d) Clients of Bulldog Investors, LLC are entitled to receive any dividends or
sales proceeds.

e) N/A

ITEM 6. CONTRACTS,ARRANGEMENTS,UNDERSTANDINGS OR RELATIONSHIPS
WITH RESPECT TO SECURITIES OF THE ISSUER.
N/A


ITEM 7. MATERIAL TO BE FILED AS EXHIBITS
None


After reasonable inquiry and to the best of my knowledge
and belief, I certify that the information set forth in this
statement is true, complete and correct.

Dated: 11/29/13

By: /S/ Phillip Goldstein
Name:   Phillip Goldstein

By: /S/ Andrew Dakos
Name:   Andrew Dakos


By: /S/ Steven Samuels
Name:   Steven Samuels

Bulldog Investors, LLC
By: /s/ Andrew Dakos
Andrew Dakos, Member

OPPORTUNITY PARTNERS, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP

CALAPASAS WEST PARTNERS, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP

FULL VALUE SPECIAL SITUATIONS FUND, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP

FULL VALUE OFFSHORE FUND, LTD.
By: /s/ Andrew Dakos
Andrew Dakos, Director

FULL VALUE PARTNERS, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP

OPPORTUNITY INCOME PLUS FUND, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP

MCM OPPORTUNITY PARTNERS, LP
By: /s/ Andrew Dakos
Andrew Dakos, Manager of the GP


Footnote 1: The reporting persons disclaim beneficial ownership except
to the extent of any pecuniary interest therein.