SCHEDULE 13D/A


DATE OF EVENT WHICH REQUIRES FILING OF THIS STATEMENT
12/9/13


1. NAME OF REPORTING PERSON
Bulldog Investors, LLC


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        []

6. CITIZENSHIP OR PLACE OF ORGANIZATION
DE
___________________________________________________________


7. SOLE VOTING POWER
294,736

8. SHARED VOTING POWER
273,289

9. SOLE DISPOSITIVE POWER
294,736
_______________________________________________________

10. SHARED DISPOSITIVE POWER

273,289

11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
568,025(Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

9.58%

14. TYPE OF REPORTING PERSON

IA
___________________________________________________________
1. NAME OF REPORTING PERSON
Phillip Goldstein


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        []

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
294,736

8. SHARED VOTING POWER
273,289

9. SOLE DISPOSITIVE POWER
294,736
_______________________________________________________

10. SHARED DISPOSITIVE POWER

273,289

11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
568,025(Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

9.58%

14. TYPE OF REPORTING PERSON
IN

___________________________________________________________
1. NAME OF REPORTING PERSON
Andrew Dakos


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        []

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
294,736

8. SHARED VOTING POWER
273,289

9. SOLE DISPOSITIVE POWER
294,736
_______________________________________________________

10. SHARED DISPOSITIVE POWER

273,289

11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
568,025(Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

9.58%

14. TYPE OF REPORTING PERSON
IN

___________________________________________________________
1. NAME OF REPORTING PERSON
Steven Samuels


2. CHECK THE BOX IF MEMBER OF A GROUP                  a[ ]

                                                       b[]

3. SEC USE ONLY

4. SOURCE OF FUNDS
WC


5. CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
PURSUANT TO ITEMS 2(d) AND 2(e)                        []

6. CITIZENSHIP OR PLACE OF ORGANIZATION
USA
___________________________________________________________


7. SOLE VOTING POWER
294,736

8. SHARED VOTING POWER
273,289

9. SOLE DISPOSITIVE POWER
294,736
_______________________________________________________

10. SHARED DISPOSITIVE POWER

273,289

11. AGGREGATE AMOUNT OWNED BY EACH REPORTING PERSON
568,025(Footnote 1)

12. CHECK IF THE AGGREGATE AMOUNT EXCLUDES CERTAIN SHARES

[]
___________________________________________________________


13. PERCENT OF CLASS REPRESENTED BY ROW 11

9.58%

14. TYPE OF REPORTING PERSON
IN
_______________________________________________________

Item 1. SECURITY AND ISSUER

This statement constitutes Amendment #2 to the schedule 13d
filed September 30, 2013. Except as specifically set forth
herein,  the Schedule 13d remains unmodified.



ITEM 5. INTEREST IN SECURITIES OF THE ISSUER
As per the N-CSR filed on June 6, 2013, there were 5,930,400 shares
outstanding as of March 31, 2013. The percentages set forth herein were
derived using such number. Phillip Goldstein, Andrew Dakos and Steven
Samuels own Bulldog Investors, LLC, a registered investment adviser.
As of 12/10/13, Bulldog Investors, LLC is deemed to be the beneficial
owner of 568,025 shares of HSA (representing 9.58% of HSA's outstanding
shares) solely by virtue of Bulldog Investors, LLC's power to direct the
vote of, and dispose of, these shares. These 568,025 shares of HSA include
294,736 shares (representing 4.97% of HSA's outstanding shares) that are
beneficially owned by the following entities over which Messrs. Goldstein,
Dakos and Samuels exercise control: Opportunity Partners LP, Calapasas
West Partners, LP, Opportunity Income Plus, LP, Full Value Special
Situations Fund,LP, Full Value Offshore Fund, Ltd., Full Value Partners,
LP, and MCM Opportunity Partners, LP. (collectively, the Bulldog Investors
Funds). The Bulldog Investors Funds may be deemed to constitute a group.
All other shares included in the aforementioned 568,025 shares of HSA
beneficially owned by Bulldog Investors, LLC (solely by virtue of its
power to sell or direct the vote of these shares) are also beneficially
owned by clients of Bulldog Investors, LLC who are not members of any
group. The total number of these "non-group" shares is 273,289
shares (representing 4.61% of HSA's outstanding  shares).


c) Since the last filing on 10/18/13 the following shares of HSA were purchased:

10/18/13		14,407		6.3969
10/21/13		6,300		6.4000
11/01/13		100		6.4500
11/15/13		12,316		6.4500
11/20/13		13,937		6.4476
11/21/13		1,500		6.4500
11/22/13		965		6.4500
11/27/13		4,000		6.4500
12/03/13		801		6.4500
12/04/13		100		6.4500
12/06/13		3,197		6.4500
12/09/13		48,008		6.4409
12/10/13		2,073		6.4573



d) Clients of Bulldog Investors, LLC are entitled to receive any dividends or
sales proceeds.

e) N/A

ITEM 6. CONTRACTS,ARRANGEMENTS,UNDERSTANDINGS OR RELATIONSHIPS
WITH RESPECT TO SECURITIES OF THE ISSUER.
N/A


ITEM 7. MATERIAL TO BE FILED AS EXHIBITS
None

Footnote 1: The reporting persons disclaim beneficial ownership except
to the extent of any pecuniary interest therein.

After reasonable inquiry and to the best of my knowledge
and belief, I certify that the information set forth in this
statement is true, complete and correct.

Dated: 12/10/13

By: /S/ Phillip Goldstein
Name:   Phillip Goldstein

By: /S/ Andrew Dakos
Name:   Andrew Dakos


By: /S/ Steven Samuels
Name:   Steven Samuels

Bulldog Investors, LLC
By: /s/ Andrew Dakos
Andrew Dakos, Member