Duff & Phelps Global Utility Income Fund Inc.
200 South Wacker Drive, Suite 500
Chicago, Illinois 60606
July 25, 2011
VIA EDGAR
Edward P. Bartz
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Duff & Phelps Global Utility Income Fund Inc. |
| | Registration Statement on Form N-2 (File Nos. 333-172883 and 811-22533) |
Dear Mr. Bartz:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Duff & Phelps Global Utility Income Fund Inc. (the “Fund”) hereby requests acceleration of the effective date of the above-captioned Registration Statement so that it will become effective by 10:00 a.m., Eastern Time, on July 26, 2011 or as soon thereafter as practicable.
The Fund also hereby requests that effectiveness of its Registration Statement on Form 8 A under the Securities Exchange Act of 1934, as amended, be accelerated to be concurrent with the effectiveness of the above-captioned Registration Statement.
Please direct any questions regarding this filing to Lawrence R. Hamilton, Mayer Brown LLP, at (312) 701-7055 orLHamilton@mayerbrown.com.
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Very truly yours, |
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DUFF & PHELPS GLOBAL UTILITY INCOME FUND INC. |
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By: | | /s/ T. Brooks Beittel |
Name: | | T. Brooks Beittel |
Title: | | Secretary |