ALPS FUND SERVICES, INC.
1290 Broadway, Suite 1100
Denver, Colorado 80203
June 30, 2010
Via EDGAR
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
Re: Reaves Utility Income Fund (811-21432 and 333-109089)
To Whom it May Concern:
On behalf of Reaves Utility Income Fund, attached hereto is a preliminary proxy statement on Schedule 14A containing two shareholder proposals.
If you have any questions regarding this filing, please contact my paralegal, J. Tison Cory, at 720.917.0693.
Sincerely,
/s/ Paul F. Leone
Paul F. Leone, Assistant General Counsel
ALPS Fund Services, Inc.
cc: Phil Niehoff, Mayer Brown LLP
