0000894189-21-000814.txt : 20210323 0000894189-21-000814.hdr.sgml : 20210323 20210209123107 ACCESSION NUMBER: 0000894189-21-000814 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MEXICO EQUITY & INCOME FUND INC CENTRAL INDEX KEY: 0000863900 IRS NUMBER: 133576061 STATE OF INCORPORATION: MD FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: U.S. BANCORP FUND SERVICES, LLC STREET 2: 615 EAST MICHIGAN STREET, LC-2 CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 4147654499 MAIL ADDRESS: STREET 1: U.S. BANCORP FUND SERVICES, LLC STREET 2: 615 EAST MICHIGAN STREET, LC-2 CITY: MILWAUKEE STATE: WI ZIP: 53202 FORMER COMPANY: FORMER CONFORMED NAME: MEXICO CONVERTIBLE ADVANTAGE FUND INC DATE OF NAME CHANGE: 19900807 FORMER COMPANY: FORMER CONFORMED NAME: MEXICO ADVANTAGE FUND INC DATE OF NAME CHANGE: 19900805 CORRESP 1 filename1.htm

The Mexico Equity and Income Fund, Inc.
c/o U.S. Bancorp Fund Services, LLC
615 E. Michigan Street
Milwaukee, WI 53202

February 9, 2021
 
FILED VIA EDGAR CORRESPONDENCE
 
Ms. Christina DiAngelo Fettig
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
 
Re:
The Mexico Equity and Income Fund, Inc.
Form N-CSR filed on October 8, 2020
File Number: 811-06111
 
Dear Ms. Fettig:
 
On behalf of The Mexico Equity and Income Fund, Inc. (the “Fund”), this letter is in response to the comment received on February 8, 2021 from the Staff of the US Securities and Exchange Commission regarding the Fund’s Form N-CSR filed on October 8, 2020 (the “Fund’s N-CSR”) under the Investment Company Act of 1940, as amended (the “1940 Act”), and the Fund’s response to the Staff’s comments submitted January 28, 2021.  We have set forth below, in bold face type, the text of such comment, followed by the Fund’s response.
 

 1.
The Staff notes that, if the Fund is relying on the exemption provided by Rule 8b-16(b) under the 1940 Act, the Fund is required to include disclosures regarding its investment objectives, investment policies and investment risks per subsections (2) and (4) of Rule 8b-16(b).  Please explain why such disclosure was not included in the Fund’s NCSR.
 
RESPONSE: The Fund responds by stating the required Rule 8b-16(b) disclosure was inadvertently omitted form the Fund’s N-CSR.  The Fund will ensure that such disclosure will be included in its future Form N-CSR filings. In addition, the Fund will include the required Rule 8b-16(b) disclosure in its next Form N-CSRS filing, for the period ended January 31, 2021.
 
Should you have any additional questions or comments regarding this letter, please contact me at 410-658-7491.
 
Sincerely,
 
 
Stephanie Darling
Chief Compliance Officer