[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP]
March 23, 2018
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Principal Real Estate Income Fund |
(File No. 811-22742) -- Preliminary Proxy Statement
Ladies and Gentlemen:
On behalf of Principal Real Estate Income Fund (the “Fund”), we are enclosing herewith for filing a Preliminary Proxy Statement on Schedule 14A (the “Preliminary Proxy Statement”) in connection with the annual meeting of shareholders ofthe Fund.The Preliminary Proxy Statement is filed pursuant to Section 14(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the General Rules and Regulations of the Securities and Exchange Commission promulgated thereunder.
If you have any questions or require any further information with respect to this filing, please call Andrea Kuchli of ALPS Advisors, Inc. at (720) 917-0992 or the undersigned at (312) 407-0641.
| Very truly yours, | ||
| /s/ Kevin T. Hardy | ||
| Kevin T. Hardy |
Enclosure
| cc: | Andrea Kuchli, ALPS Advisors, Inc. |
| Rick Noyes, ALPS Advisors, Inc. |
