First Trust New Opportunities MLP & Energy Fund
10 Westport Road
Suite C101a
Wilton, Connecticut 06897
September 22, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: First Trust New Opportunities MLP & Energy Fund
(Registration Nos. 333-212884 and 811-22902)
Ladies and Gentlemen:
The undersigned, First Trust New Opportunities MLP & Energy Fund,
Registrant, pursuant to the provisions of Rule 461 of the General Rules and
Conditions of the Securities and Exchange Commission under the Securities Act of
1933, as amended, hereby respectfully requests that the Commission grant
acceleration of the effectiveness of Pre-Effective Amendment No. 1 to the
Registrant's Registration Statement on Form N-2, filed on September 20, 2016, so
that the same may become effective at 4:00 p.m., Eastern Time on September 22,
2016, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not
relieve the Registrant from its full responsibility for the
adequacy and accuracy of the disclosure in the filings; and
o the Registrant may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Very truly yours,
First Trust New Opportunities MLP & Energy Fund
By: /s/ W. Scott Jardine
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W. Scott Jardine, Secretary