Chapman and Cutler LLP
111 West Monroe Street
Chicago, Illinois 60603
December 9, 2021
Via EDGAR Filing
Ms. Anu Dubey
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Guggenheim Defined Portfolios, Series 2182
Income & Treasury Limited Duration Portfolio of Funds, Series 70
File Nos. 333-260408 and 811-03763
Dear Ms. Dubey:
This letter responds to the comments given during a telephone conversation with our office regarding Amendment No. 1 to the registration statement on Form S-6 for Guggenheim Defined Portfolios, Series 2182, filed on December 9, 2021, with the Securities and Exchange Commission. The registration statement proposes to offer the Income & Treasury Limited Duration Portfolio of Funds, Series 70 (the “trust”).
General
1. Please confirm that Comments #3 and #4 from the correspondence filed on December 7, 2021 will be reflected in a Rule 497(b) filing made on December 10, 2021.
Response: We confirm Comments #3 and #4 from the correspondence filed on December 7, 2021 will be reflected in the Rule 497(b) filing made on December 10, 2021.
We appreciate your prompt attention to this registration statement. If you have any questions or comments or would like to discuss our responses to your questions, please feel free to contact the undersigned at (312) 845-3484.
Very truly yours,
Chapman and Cutler LLP
By /s/ Morrison C. Warren
Morrison C. Warren
