<SEC-DOCUMENT>0001067621-21-000002.txt : 20210811
<SEC-HEADER>0001067621-21-000002.hdr.sgml : 20210811
<ACCEPTANCE-DATETIME>20210811110059
ACCESSION NUMBER:		0001067621-21-000002
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210811
DATE AS OF CHANGE:		20210811
GROUP MEMBERS:		PHILLIP GOLDSTEIN

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HIGHLAND INCOME FUND\MA
		CENTRAL INDEX KEY:			0001710680
		IRS NUMBER:				456245636
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-90216
		FILM NUMBER:		211162449

	BUSINESS ADDRESS:	
		STREET 1:		2515 MCKINNEY AVENUE
		STREET 2:		SUITE 1100
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
		BUSINESS PHONE:		833-697-6246

	MAIL ADDRESS:	
		STREET 1:		2515 MCKINNEY AVENUE
		STREET 2:		SUITE 1100
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HIGHLAND FLOATING RATE OPPORTUNITIES FUND
		DATE OF NAME CHANGE:	20170925

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HIGHLAND FLOATING RATE OPPORTUNITIES FUND II
		DATE OF NAME CHANGE:	20170628

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOLDSTEIN PHILLIP
		CENTRAL INDEX KEY:			0001067621

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	MAIL ADDRESS:	
		STREET 1:		60 HERITAGE DRIVE
		CITY:			PLEASANTVILLE
		STATE:			NY
		ZIP:			10570
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>thirda.txt
<TEXT>
SCHEDULE 13D/A


DATE OF EVENT WHICH REQUIRES FILING OF THIS STATEMENT
08/09/2021




1. NAME OF REPORTING PERSON
Phillip Goldstein


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
Less than 5%

8. SHARED VOTING POWER
Less than 5%

9. SOLE DISPOSITIVE POWER
Less than 5%
_______________________________________________________

10. SHARED DISPOSITIVE POWER
Less than 5%


11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
Less than 5%

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

Less than 5%



14. TYPE OF REPORTING PERSON

IN

___________________________________________________________


Item 1. SECURITY AND ISSUER

This statement constitutes Amendment #1 to the schedule 13d
filed August 10, 2021. Except as specifically set forth
herein, the Schedule 13d remains unmodified.This Amendment #1
is being filed in order to report in item 5(c) one trade that
was previously omitted in error.



ITEM 5. INTEREST IN SECURITIES OF THE ISSUER

c) During the past 60 days the following shares of HFRO were Bought.

Date			Shares		 Price
8/09/2021		100,000		 10.5745



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: 8/11/21

By: /S/ Phillip Goldstein
Name:   Phillip Goldstein



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>