Guggenheim Funds Distributors, LLC
                           2455 Corporate West Drive
                             Lisle, Illinois 60532


                                  July 9, 2013


Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549


          Re: Guggenheim Defined Portfolios, Series 1051 (the "Trust")
                       (File Nos. 333-188251 & 811-03763)

Ladies/Gentlemen:

     In connection with the response to the comments of the staff of the
Securities and Exchange Commission (the "Commission") regarding the Registration
Statement on Form S-6 for the registration under the Securities Act of 1933 and
the Investment Company Act of 1940 of shares of beneficial interest of the
Trust, we acknowledge that:

     1. The Trust is responsible for the adequacy and accuracy of the disclosure
in such Registration Statement;

     2. Staff comments or changes to disclosure in response to staff comments in
such Registration Statement reviewed by the staff do not foreclose the
Commission from taking any action with respect to the Registration Statement;
and

     3. The Trust may not assert staff comments 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,

                                      Guggenheim Defined Portfolios, Series 1051

                                      BY GUGGENHEIM FUNDS DISTRIBUTORS, LLC


                                      By /s/ Amy Lee
                                         ---------------
                                         Amy Lee
                                         Vice President and Secretary