| Phone: | (215)569-5530 |
| Fax: | (215)832-5530 |
| Email: | stokes@blankrome.com |
October 17, 2011
BY EDGAR
Securities and Exchange Commission
Division of Investment Management
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Mexico Equity & Income Fund, Inc., File #811-06111 |
| Preliminary Proxy Statement on Schedule 14A |
Gentlemen:
On behalf of our client, Mexico Equity & Income Fund, Inc., transmitted herewith is a copy of the Preliminary Proxy Statement on Schedule 14A for filing.
No filing fee is payable for this Proxy Statement.
Please telephone the undersigned at (215) 569-5530 or Thomas R. Westle at (212) 885-5239 with any questions or comments you may have, or for any further information you may desire.
Very truly yours,
/s/ Mary Stokes
Mary Stokes
MKS:dc
Enclosure
One Logan Square 18th & Cherry Streets Philadelphia, PA 19103
www.BlankRome.com
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