-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 9z34TVuveXO00d6JkIzXsw==

<SEC-DOCUMENT>0001241638-10-000005.txt : 20100310
<SEC-HEADER>0001241638-10-000005.hdr.sgml : 20100310
<ACCEPTANCE-DATETIME>20100310171909
ACCESSION NUMBER:		0001241638-10-000005
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(1)
FILED AS OF DATE:		20100310
DATE AS OF CHANGE:		20100310
EFFECTIVENESS DATE:		20100310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Capital Guardian Emerging Markets Debt (USD) Fund for Tax-Exempt Trusts
		CENTRAL INDEX KEY:			0001457814
		IRS NUMBER:				954570932
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-128037
		FILM NUMBER:		10671455

	BUSINESS ADDRESS:	
		STREET 1:		333 SOUTH HOPE STREET
		STREET 2:		55TH FLOOR
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
		BUSINESS PHONE:		(213) 486-9200

	MAIL ADDRESS:	
		STREET 1:		333 SOUTH HOPE STREET
		STREET 2:		55TH FLOOR
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Capital Guardian Emerging Markets Fixed-Income Fund for Tax-Exempt Trusts
		DATE OF NAME CHANGE:	20090305
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001457814</cik>
        <entityName>Capital Guardian Emerging Markets Debt (USD) Fund for Tax-Exempt Trusts</entityName>
        <issuerAddress>
            <street1>333 SOUTH HOPE STREET</street1>
            <street2>55TH FLOOR</street2>
            <city>LOS ANGELES</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>90071</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(213) 486-9200</issuerPhoneNumber>
        <jurisdictionOfInc>CALIFORNIA</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>Capital Guardian Emerging Markets Fixed-Income Fund for Tax-Exempt Trusts</previousName>
        </edgarPreviousNameList>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>common trust fund</entityTypeOtherDesc>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>see clarification</firstName>
                <lastName>see clarification</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>333 South Hope Street</street1>
                <street2>55th Floor</street2>
                <city>Los Angeles</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>90071</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Capital Guardian Trust Company as trustee</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Other Investment Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.1</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>1997-04-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>10000000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>32762258</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>5</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Capital Guardian Emerging Markets Debt (USD) Fund for Tax-Exempt Trusts</issuerName>
                <signatureName>Naomi H. Kobayashi</signatureName>
                <nameOfSigner>Naomi H. Kobayashi</nameOfSigner>
                <signatureTitle>Sr VP, Capital Guardian Trust Company, as trustee of Issuer</signatureTitle>
                <signatureDate>2010-03-10</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----