NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on August 26, 2014, pursuant to the provisions of Rule 12d2-2 (a).

[  X  ] 17 CFR 240.12d2-2(a)(3)  That on August 13, 2014 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefore and represent no other right except, if such be the fact, the right  to receive an immediate cash payment.

The merger between Helios Multi-Sector High Income Fund, Inc. and Brookfield High Income Fund Inc. became effective before the opening on August 13, 2014.  Each share of Common Stock of Helios Multi-Sector High Income Fund, Inc. was exchanged for Shares of Beneficial Interest of Brookfield High Income Fund Inc.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on August 13, 2014.