CHAPMAN AND CUTLER LLP
                             111 WEST MONROE STREET
                                CHICAGO, IL 60603


                                October 29, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549


             Re: Claymore Securities Defined Portfolios, Series 526
--------------------------------------------------------------------------------


Ladies and Gentlemen:

         Enclosed please find a copy of the Registration Statement on Form S-6
for the registration under the Securities Act of 1933 of Units representing the
ownership of interests in the subject Fund. This Registration Statement is filed
on October 29, 2008, on behalf of Claymore Securities, Inc. (the "Sponsor").

         Inasmuch as the Fund is not yet operative, no filings have been
required under any of the acts administered by the Commission. Therefore, for
purposes of Securities Act Release No. 5196 there are no delinquencies to be
reported or other references to be made to filings under the 1934 Act.

         No notification of registration or Registration Statement under the
Investment Company Act of 1940 is currently being submitted to the Commission,
as the filings under the 1940 Act (File No. 811-03763) are intended to apply not
only to that series of the Fund, but to all "subsequent series" as well.

         The Fund is expected to be comprised of the following unit investment
trust: Financial Contrarian Opportunity Portfolio, Series 3. In its operation
and structure, the Fund is substantially similar to portions of the prior series
of Claymore Securities Defined Portfolios, Series 497 previously filed with the
Commission on June 18, 2008.

         We are advised that the Sponsor proposes to deposit securities and to
activate the subject Fund as soon as practicable after the effective date of the
Registration Statement. An appropriate amendment to the Registration Statement
to reflect such deposit is expected to be filed with the Commission at that time
pursuant to Rule 487 under the Securities Act of 1933.

         In the event that you may have any questions with regard hereto or if
there is any way which we can be of assistance, please do not hesitate to
telephone Eric F. Fess collect at (312) 845-3781 or Morrison C. Warren (312)
845-3484.

                                                               Very truly yours,

                                                      /s/ Chapman and Cutler LLP
                                                      --------------------------
                                                          CHAPMAN AND CUTLER LLP