KEYCO BOND FUND, INC. 27777 Franklin Road - Suite 1575 Southfield, Michigan 48034 (248) 353-0790 								Online Filing January 4, 2023 Securities and Exchange Commission Division of Investment Management 100 F Street, NE Washington, DC 20549 Attention:	Christina Fettig, CPA 			Senior Staff Accountant Ladies and Gentlemen: Re:	Keyco Bond Fund, Inc. SOX Review of September 30, 2022 Financial Statements Filed on Form N-CSR and Other Company Filings On behalf of Keyco Bond Fund, Inc. (the Company), the information in this letter is being furnished in response to the verbal comments received by Ms. Carol Singer on behalf of the Company from the staff of the Securities and Exchange Commission via telephone on December 15, 2022. 1.	Form N-CEN, Item C17.a. 	Include the information for Comerica Bank, the processor of 	money market transactions, as an entity in Item C.17.a. 	In future filings the Company will provide the information as 	requested. 2.	Form N-CSR, industry/sector reporting 	Include disclosure of the Company s holdings by sector. 	Upon further review of this matter, management does not 	consider the Company to have any additional concentrations of 	credit risk in need of disclosure other than as reported in 	its financial and related reports. Securities and Exchange Commission January 4, 2023 Page 2 3.	Audited financial statements, footnote 5, Related Party 	Transactions 	Keyco s Form N-CEN reports that Tauber Enterprises, LLC, a 	related party, serves as transfer agent for the Company. It 	is suggested that the transfer agent role be included as one 	of the services provided in footnote 5. 	In future filings the Company will provide the information as 	requested. 4.	Audited financial statements, footnote 2, Fair Value 	Measurements 	Include specific language as to how the ETF and the money 	market fund are valued. 	In future filings the Company will provide the information as 	requested. 5.	Supplemental Information 	Disclose risks specific to Michigan. 	In future filings the Company will provide the information as 	requested. 6.	Form N-CSR, Item 4, Principal Accountant Fees and Services 	Attention is brought that subsections (i) and (j), both 	pertaining to auditors in foreign jurisdictions, are recent 	updates. Include responses addressing these subsections in 	the annual Form N-CSR even if the responses are not 	applicable. 	In future filings the Company will provide the information as 	requested. If you have any questions or comments concerning the response of the Company to the comments of the staff, please contact me at (248) 353-0790. Securities and Exchange Commission January 4, 2023 Page 3 Very truly yours, KEYCO BOND FUND, INC. /s/ Joel D. Tauber Joel D. Tauber President cc:	Board of Directors of Keyco Bond Fund, Inc. 	Carol Singer for Keyco Bond Fund, Inc.