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


                                 April 21, 2014


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

          Re: Guggenheim Defined Portfolios, Series 1188 (the "Fund")
--------------------------------------------------------------------------------

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 21, 2014, 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: Income & Treasury Limited Duration Portfolio of Funds, Series 35 (the
"Trust"). The Trust will invest in a portfolio of common shares of closed-end
investment companies and shares of an exchange-traded fund ("ETF"). As the ETF
in which the Trust will invest is structured as an open-end management company
or unit investment trust, the Trust is not eligible to go automatically
effective in reliance on Rule 487 under the Securities Act of 1933. The Trust
may not rely on Rule 487 because paragraph (b)(1) of Rule 487 requires that
reliance upon the rule is conditioned upon the registrant not engaging in the
business of investing in open-end funds. Absent paragraph (b)(1) of Rule 487, it
would be our opinion that the Registration Statement would 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 on June 11, 2014.

      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 at (312)
845-3484.

                                                               Very truly yours,

                                                      /s/ Chapman and Cutler LLP
                                                      --------------------------
                                                          CHAPMAN AND CUTLER LLP