SEI Alternative Income Fund
One Freedom Valley Drive
Oaks, PA 19456
October 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attn: Timothy Worthington, Esq.
John F. Kernan
| Re: | Request for Acceleration of the Effective Date of SEI Alternative Income Fund’s Pre-Effective Amendment No. 2 Under the Securities Act of 1933 and Amendment No. 2 Under the Investment Company Act of 1940 Filed on October 6, 2023 (File Nos. 333-271097 and 811-23861) |
Dear Mr. Worthington and Mr. Kernan:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form N-2 be accelerated so that the same will become effective at 9:00 a.m., Eastern Time, Tuesday, October 17, 2023, or as soon thereafter as practicable.
In connection with this request, SEI Investments Distribution Co., the underwriter for SEI Alternative Income Fund, has also signed this letter requesting acceleration.
Very truly yours,
SEI Alternative Income Fund
/s/ Katherine Mason | SEI Investments Distribution Co.
/s/ John Munch | |||
| By: | Katherine Mason | By: | John Munch | |
| Title: | Vice President and Assistant Secretary | Title: | General Counsel and Secretary | |
