Madison/Mosaic Funds Legal & Compliance Department

8777 N. Gainey Center Drive, Suite 220

Scottsdale, AZ  85258

480/443-9537

March 1, 2011

BY EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549

RE:  Madison Strategic Sector Premium Fund

       N-CSR Filing

Dear Sir/Madam:

Filed electronically herein in html format is Form N-CSR, transmitting the certified Annual Report of the Madison Strategic Sector Premium Fund for the period ended December 31, 2010, together with the relevant Sarbanes Oxley certifications. 

If you have any questions, please call me at the phone number above or our General Counsel, Pamela Krill, at 608-216-9147.

Respectfully submitted,

(signature)

W. Richard Mason

Chief Compliance Officer

Enclosures