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


                                January 21, 2016


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


                 Re: Guggenheim Defined Portfolios, Series 1413
                        File Nos. 333-208271 & 811-03763

Ladies/Gentlemen:

      The undersigned, Guggenheim Defined Portfolios, Series 1413 (the "Trust"),
by Guggenheim Funds Distributors, LLC, as the sponsor and depositor of the Trust
and of the units covered by the subject Registration Statement, pursuant to the
provisions of Rule 461 of the General Rules and Regulations of the Securities
and Exchange Commission under the Securities Act of 1933, hereby respectfully
requests that the Securities and Exchange Commission consent to the filing of
the amendment to the Registration Statement and grant acceleration of the
effectiveness of said Registration Statement, as amended, so that the same may
become effective by 1 p.m. Eastern time on January 27, 2016, or as soon
thereafter as possible.

      In connection with the above acceleration request of the effective date of
the Registration Statement and the response to the comments of the staff of the
Securities and Exchange Commission regarding the Registration Statement, the
Trust acknowledges that:

      1. The Trust is responsible for the adequacy and accuracy of the
disclosure in the filing;

      2. 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;

      3. The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Trust from
its full responsibility for the adequacy and accuracy of the disclosure in the
filing; and

      4. The Trust 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,

                                      Guggenheim Defined Portfolios, Series 1413

                                          By: Guggenheim Funds Distributors, LLC


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