Pacholder High Yield Fund, Inc.
February 16, 2017
Securities and Exchange Commission
100 F Street, N.E
Washington, DC 20549
Attention: Filing Desk
Re: Pacholder High Yield Fund, Inc. (the “Fund”)
File No. 811-05639
Ladies and Gentlemen:
On behalf of the Fund, and pursuant to Section 14(a) of the Securities Exchange Act of 1934, I hereby transmit for filing with the Securities and Exchange Commission, a preliminary proxy statement with respect to the Fund which includes a proposal for approval of the liquidation and dissolution of the Fund. Please call me at 212-648-0919 with any comments or questions you may have on the preliminary proxy statement.
| Very truly yours, |
/s/ Carmine Lekstutis |
| Assistant Secretary |
