June 26, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Alpine Global Dynamic Dividend Fund’s Form 8-K (Commission File No. 811-21901) dated June 26, 2015, and have the following comments:
1. | We agree with the statements made in the first four paragraphs. |
2. | We have no basis on which to agree or disagree with the statements made in the last two paragraphs. |
Yours truly,