<SEC-DOCUMENT>0001099343-14-000032-index.html : 20140905
<SEC-HEADER>0001099343-14-000032.hdr.sgml : 20140905
<ACCEPTANCE-DATETIME>20140904173617
ACCESSION NUMBER:		0001099343-14-000032
CONFORMED SUBMISSION TYPE:	425
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140905
DATE AS OF CHANGE:		20140904

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOULDER GROWTH & INCOME FUND
		CENTRAL INDEX KEY:			0000102426
		IRS NUMBER:				132729672
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		425
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		141083978

	BUSINESS ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302
		BUSINESS PHONE:		3034445483

	MAIL ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USLIFE INCOME FUND INC
		DATE OF NAME CHANGE:	19920703

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST OPPORTUNITY FUND INC
		CENTRAL INDEX KEY:			0000790202
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				133341573
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		425

	BUSINESS ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302
		BUSINESS PHONE:		3034445483

	MAIL ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST FINANCIAL FUND INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST SAVINGS & BANKING INSTITUTIONS FUND INC
		DATE OF NAME CHANGE:	19860402
</SEC-HEADER>
<DOCUMENT>
<TYPE>425
<SEQUENCE>1
<FILENAME>fofipr.htm
<DESCRIPTION>FOFI PRESS RELEASE
<TEXT>
Document 1 - file: fofipr.htm

</DOCUMENT>
</SEC-DOCUMENT>