<SEC-DOCUMENT>0001436907-18-000001.txt : 20180601
<SEC-HEADER>0001436907-18-000001.hdr.sgml : 20180601
<ACCEPTANCE-DATETIME>20180601122926
ACCESSION NUMBER:		0001436907-18-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20180601
FILED AS OF DATE:		20180601
DATE AS OF CHANGE:		20180601

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ALPS HOLDINGS INC
		CENTRAL INDEX KEY:			0001436907
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		18874229

	BUSINESS ADDRESS:	
		STREET 1:		1290 BROADWAY
		STREET 2:		SUITE 1100
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203
		BUSINESS PHONE:		303-623-2577

	MAIL ADDRESS:	
		STREET 1:		1290 BROADWAY
		STREET 2:		SUITE 1100
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOULDER GROWTH & INCOME FUND
		CENTRAL INDEX KEY:			0000102426
		IRS NUMBER:				132729672
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	BUSINESS ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302
		BUSINESS PHONE:		3034445483

	MAIL ADDRESS:	
		STREET 1:		2344 SPRUCE STREET
		STREET 2:		SUITE A
		CITY:			BOULDER
		STATE:			CO
		ZIP:			80302

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USLIFE INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2018-06-01</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000102426</issuerCik>
        <issuerName>BOULDER GROWTH &amp; INCOME FUND</issuerName>
        <issuerTradingSymbol>BIF</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001436907</rptOwnerCik>
            <rptOwnerName>ALPS HOLDINGS INC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1290 BROADWAY</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 1100</rptOwnerStreet2>
            <rptOwnerCity>DENVER</rptOwnerCity>
            <rptOwnerState>CO</rptOwnerState>
            <rptOwnerZipCode>80203</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Affiliate of Adviser</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ Edmund J. Burke</signatureName>
        <signatureDate>2018-06-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
