<SEC-DOCUMENT>0000899243-20-030933-index.html : 20201113
<SEC-HEADER>0000899243-20-030933.hdr.sgml : 20201113
<ACCEPTANCE-DATETIME>20201113101830
ACCESSION NUMBER:		0000899243-20-030933
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20201105
FILED AS OF DATE:		20201113
DATE AS OF CHANGE:		20201113

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GUARDIAN LIFE INSURANCE CO OF AMERICA
		CENTRAL INDEX KEY:			0000901849
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		201309634

	BUSINESS ADDRESS:	
		STREET 1:		10 HUDSON YARDS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10001
		BUSINESS PHONE:		212.919.8734

	MAIL ADDRESS:	
		STREET 1:		10 HUDSON YARDS
		CITY:			NY
		STATE:			NY
		ZIP:			10001

ISSUER:		

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

	BUSINESS ADDRESS:	
		STREET 1:		1290 BROADWAY
		STREET 2:		SUITE 1100
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203
		BUSINESS PHONE:		7209170764

	MAIL ADDRESS:	
		STREET 1:		1290 BROADWAY
		STREET 2:		SUITE 1100
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USLIFE INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>doc3.xml
<DESCRIPTION>FORM 3 SUBMISSION
<TEXT>
Document 1 - file: doc3.html

Document 1 - RAW XML: doc3.xml

</DOCUMENT>
</SEC-DOCUMENT>