Western Investment PREC14A Preliminary proxy with contested solicitation

DIRECT DIAL: 212.451.2289

EMAIL: AFINERMAN@OLSHANLAW.COM

April 10, 2012

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Macquarie Global Infrastructure Total Return Fund Inc.

Preliminary Proxy Statement on Schedule 14A

Filed by Western Investment LLC

Dear Sir or Madam:

The above-referenced Preliminary Proxy Statement has been filed on the date hereof.  Please contact the undersigned at (212) 451-2289 if there are any questions or comments regarding this filing.

Very truly yours,

/s/ Adam W. Finerman

Adam W. Finerman

,