Mayer Brown LLP
71 South Wacker Drive
Chicago, Illinois 60606
Lawrence R. Hamilton
Direct Dial: (312) 701-7055
Facsimile: (312) 706-8333
March 19, 2010
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | DNP Select Income Fund Inc. Preliminary Proxy Statement for Annual Meeting of Shareholders |
Ladies and Gentlemen:
On behalf of DNP Select Income Fund Inc., a Maryland corporation registered under the Investment Company Act of 1940 as a closed-end diversified management investment company (the “Company”), filed herewith is a preliminary proxy statement on Schedule 14A relating to the Company’s Annual Meeting of Shareholders to be held on May 5, 2010.
Subject to staff review, if any, it is the Company’s intention to mail a definitive proxy statement to the Company’s shareholders on March 31, 2010.
Please direct any questions regarding this filing to the undersigned at (312) 701-7055 orLHamilton@mayerbrown.com or to John R. Sagan at (312) 701-7123 orJSagan@mayerbrown.com.
Very truly yours,
/s/ Lawrence R. Hamilton
Lawrence R. Hamilton
