Skadden, Arps, Slate, Meagher & Flom llp | ||
617-573-4836 DIRECT FAX 617-305-4836 EMAIL ADDRESS KENNETH.BURDON@SKADDEN.COM | 500 Boylston Street Boston, Massachusetts 02116 ________
TEL: (617) 573-4800 FAX: (617) 573-4822 www.skadden.com |
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March 22, 2017
VIA EDGAR Division of Investment Management U.S. Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549 |
RE: | Ellsworth Growth and Income Fund Ltd. (File No. 811-04656) |
Preliminary Proxy Statement Filing on Schedule 14A
Ladies and Gentlemen:
On behalf of Ellsworth Growth and Income Fund Ltd. (the “Fund”), we are enclosing herewith for filing, pursuant to Rule 14a-6 under the Securities Exchange Act of 1934, as amended, a Preliminary Proxy Statement on Schedule 14A (the “Preliminary Proxy Statement”). The Preliminary Proxy Statement is being filed because the Fund is seeking, in Proposal 2, a vote of shareholders to eliminate and replace its fundamental investment restriction regarding borrowing money and issuing senior securities.
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U.S. Securities and Exchange Commission
March 22, 2017
Page2
Should you have any comments or concerns, please do not hesitate to contact me at (617) 573-4836 or Tom DeCapo at (617) 573-4814. Thank you for your consideration.
Best regards,
/s/ Kenneth E. Burdon
Kenneth E. Burdon