0001047469-08-000575.txt : 20160425 0001047469-08-000575.hdr.sgml : 20160425 20080128062738 ACCESSION NUMBER: 0001047469-08-000575 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BlackRock Defined Opportunity Credit Trust CENTRAL INDEX KEY: 0001412914 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 100 BELLEVUE PARKWAY CITY: WILMINGTON STATE: DE ZIP: 19809 BUSINESS PHONE: 800-882-0052 MAIL ADDRESS: STREET 1: 100 BELLEVUE PARKWAY CITY: WILMINGTON STATE: DE ZIP: 19809 FORMER COMPANY: FORMER CONFORMED NAME: BlackRock Strategic Income Opportunities Trust DATE OF NAME CHANGE: 20070921 FORMER COMPANY: FORMER CONFORMED NAME: BlackRock Fixed Income Opportunities Trust DATE OF NAME CHANGE: 20070920 CORRESP 1 filename1.htm

BlackRock Defined Opportunity Credit Trust
100 Bellevue Parkway
Wilmington, Delaware 19809

                        January 28, 2008

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: John Ganley

      Re:
      BlackRock Defined Opportunity Credit Trust
      Registration Statement on Form N-2
      (File Nos. 811-22126 and 333-146252)

Dear Mr. Ganley:

        In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, BlackRock Defined Opportunity Credit Trust hereby requests acceleration of the effective date of the above-captioned Registration Statement so that it may become effective by 3:00 p.m., New York City time, on January 28, 2008 or as soon as practicable thereafter.

    Sincerely,

 
 
BLACKROCK DEFINED
OPPORTUNITY CREDIT TRUST

 
 
By:
 
/s/  VINCENT TRITTO      
Vincent Tritto
 Assistant Secretary