0000894189-23-002595.txt : 20230509 0000894189-23-002595.hdr.sgml : 20230509 20230411170215 ACCESSION NUMBER: 0000894189-23-002595 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230411 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BRIDGES INVESTMENT FUND INC CENTRAL INDEX KEY: 0000014170 IRS NUMBER: 476027880 STATE OF INCORPORATION: NE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13333 CALIFORNIA STREET STREET 2: SUITE 500 CITY: OMAHA STATE: NE ZIP: 68154 BUSINESS PHONE: 402-397-4700 MAIL ADDRESS: STREET 1: 13333 CALIFORNIA STREET STREET 2: SUITE 500 CITY: OMAHA STATE: NE ZIP: 68154 CORRESP 1 filename1.htm Document


Bridges Investment Fund, Inc.
c/o U.S. Bank Global Fund Services
777 East Wisconsin Avenue
Milwaukee, WI 53202


April 11, 2023

VIA EDGAR TRANSMISSION

Mr. Chad D. Eskildsen
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549

Re:Bridges Investment Fund, Inc. (the “Company”)
File Nos.: 002-21600 and 811-01209

Dear Mr. Eskildsen :

This correspondence responds to the comment the Company received from the staff of the Commission (the “Staff”) regarding a review of the annual shareholder report filed on Form N-CSR for the Company’s fiscal year ended December 31, 2022.

For your convenience, the Staff’s comment has been reproduced with a response following the comment.

Comment 1.    The Staff notes that Item 4(d) of the 302 Certification attached as EX-99.CERT to the 12/31/22 N-CSR refers to the “second fiscal quarter” covered by the report. In future filings, please utilize the language provided in Form N-CSR Item 13(a)(2) which refers to the period covered by the report not isolated to a particular quarter.

Response:    The Company confirms that the requested change will be made in future shareholder reports filed on Form N-CSR.


I trust that the above response adequately addresses your comment. If you have any additional questions or require further information, please contact Carl Gee at carl.gee@usbank.com or (414) 516-1716.

Sincerely,

/s/Carl G. Gee        
Carl G. Gee, Esq.
For U.S. Bank Global Fund Services
Administrator to the Company