Dividend and Income Fund, Inc.
11 Hanover Square
New York, NY 10005
February 10, 2012
VIA EDGAR
100 F Street, NE
Washington, DC 20549
Re: | Preliminary Proxy Statement for Dividend and Income Fund, Inc. (File No. 811-08747) |
On behalf of Dividend and Income Fund, Inc. (the “Fund”), transmitted herewith for filing pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended, is a preliminary proxy statement to be used in connection with the annual meeting of the shareholders of the Fund.
If you have any questions or comments regarding the foregoing, please contact Fatima Sulaiman of K&L Gates LLP, legal counsel to the Fund, at 202-778-9082 . Thank you.
/s/ Thomas B. Winmill
President
Enclosure
cc: | John F. Ramirez, Esq. |
Thomas O’Malley | |
Dividend and Income Fund, Inc. |