MEMORANDUM

               CLAYMORE SECURITIES DEFINED PORTFOLIOS, SERIES 610

                               FILE NO. 333-160780

   The Prospectus and the Indenture filed with Amendment No. 2 to the
Registration Statement on Form S-6 have been revised to reflect information
regarding the deposit of securities on September 24, 2009 and to set forth
certain data based thereon. In addition, there are a number of other changes
from the Prospectus as originally filed.

   An effort has been made to set forth below certain of the changes and also to
reflect all changes by marking the Prospectus submitted with the Amendment.

                                 THE PROSPECTUS

   Part A. The date of the Prospectus has been updated.

   Part A. The "Essential Information" and "Fees and Expenses" sections,
including applicable footnotes, have been updated.

   Part A. The period over which the deferred sales charge will be collected has
been updated.

   Part A. The Trust Portfolio(s) and the related footnotes have been updated.

   Part A. The Statement(s) of Financial Condition and the related footnotes
have been updated.

   Part A. The Report of Independent Registered Public Accounting Firm has been
updated.

   Part B. The date of the Prospectus has been updated.

   Back Cover. The date of the Prospectus has been updated.


                             CHAPMAN AND CUTLER LLP

Chicago, Illinois
September 24, 2009