September 8, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Popular Income Plus Fund, Inc. (the “Fund”) (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 13 (4) of Form N-CSR of Popular Income Plus Fund, Inc. dated September 8, 2023. We agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
San Juan, Puerto Rico
PricewaterhouseCoopers LLP, 304 Ponce de Leon, Suite 800, San Juan, PR 00918
T: (787) 754 9090, www.pwc.com/us