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

                                 April 18, 2013


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


          Re: Guggenheim Defined Portfolios, Series 1049 (the "Fund")
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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 April 18, 2013, on behalf of Guggenheim Funds Distributors, LLC (the
"Sponsor").

     Inasmuch as the Fund is not yet operative, no filings have been required
under any of the acts administered by the Securities and Exchange Commission
(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: Blueprints(R) Tactical High Dividend Portfolio, Series 9 (the "Trust").
The portfolio will be selected through application of an objective investment
strategy, which will be accompanied by hypothetical past performance information
which has been previously reviewed by the Commission. The most recently filed
series of the Trust, Guggenheim Defined Portfolios, Series 1013 (File No.
333-186139), was declared effective by the Commission on March 22, 2013. We have
modified the language in the Trust's prospectus to conform with comments, if
any, received from the staff of the Commission regarding previous series of the
Trust and the objective investment strategy has not been materially changed from
the previous series. Based upon the foregoing, it is our opinion that the
subject Registration Statement does not contain disclosures which would render
it ineligible to become effective pursuant to Rule 487.

     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
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                                                          CHAPMAN AND CUTLER LLP