<SEC-DOCUMENT>0001800607-20-000003.txt : 20200224
<SEC-HEADER>0001800607-20-000003.hdr.sgml : 20200224
<ACCEPTANCE-DATETIME>20200224173935
ACCESSION NUMBER:		0001800607-20-000003
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200220
FILED AS OF DATE:		20200224
DATE AS OF CHANGE:		20200224

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LBT 2019 Trust
		CENTRAL INDEX KEY:			0001800607
		STATE OF INCORPORATION:			AK
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		20645817

	BUSINESS ADDRESS:	
		STREET 1:		3000 A STREET SUITE 200
		CITY:			ANCHORAGE
		STATE:			AK
		ZIP:			99503
		BUSINESS PHONE:		907-6969716

	MAIL ADDRESS:	
		STREET 1:		3000 A STREET SUITE 200
		CITY:			ANCHORAGE
		STATE:			AK
		ZIP:			99503

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:		1290 BROADWAY
		STREET 2:		SUITE 1100
		CITY:			DENVER
		STATE:			CO
		ZIP:			80203
		BUSINESS PHONE:		7209170764

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	USLIFE INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2020-02-20</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001800607</rptOwnerCik>
            <rptOwnerName>LBT 2019 Trust</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3000 A STREET SUITE 200</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ANCHORAGE</rptOwnerCity>
            <rptOwnerState>AK</rptOwnerState>
            <rptOwnerZipCode>99503</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>COMMON STOCK</value>
            </securityTitle>
            <transactionDate>
                <value>2020-02-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value></value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>2106082</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>11.66</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3571918</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On February 20, 2020, the Reporting Person (also referred to as the &quot;2019 Trust&quot;) distributed the following shares (the &quot;Shares&quot;) of Boulder Growth &amp; Income Fund, Inc. (the &quot;Company&quot;) to the following affiliated trusts: 657,097 Shares to the Stewart West Indies Trust: 791,887 Shares to the Susan L. Ciciora Trust; and 657,098 Shares to the John S. Horejsi Trust (together, the &quot;Recipient Trusts&quot;).  The Reporting Person distributeed the Shares pursuant to a general power of appointment granted to Stewart R. Horejsi, Susan L. Ciciora and John S. Horejsi (the &quot;Beneficiaries&quot;) in the governing trust instrument.  Under the terms of the 2019 Trust, each Beneficiary has the right to appoint their respectively allocated Shares in their discretion and each Beneficiary has directed the 2019 Trust's trustee to transfer their allocated Shares to the Recipient Trust associated with their name as set forth above.</footnote>
        <footnote id="F2">The trustee of the 2019 Trust is Peak Trust Company-AK, which may be deemed to control the 2019 Trust. As a result of being a beneficiary under the 2019 Trust and his advisory role with the 2019 Trust, Stewart R. Horejsi may be deemed to have indirect beneficial ownership of the Shares directly beneficially owned by the 2019 Trust. However, Mr. Horejsi disclaims such beneficial ownership of the shares directly beneficially held by the 2019 Trust.</footnote>
        <footnote id="F3">The 2019 Trust and trusts, persons and entities affiliated with the 2019 Trust, including Lola Brown Trust No. 1B, Ernest Horejsi Trust No. 1B, Mildred B. Horejsi Trust, Stewart R. Horejsi Trust No. 2, Stewart West Indies Trust, Susan L. Ciciora Trust, John S. Horejsi Trust and Susan L. Ciciora own an aggregate of 45,384,254 shares of the Company.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Matthew Blattmachr</signatureName>
        <signatureDate>2020-02-24</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>President Peak Trust Company, Trustee of the Trust</signatureName>
        <signatureDate>2020-02-24</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Stewart R. Horejsi</signatureName>
        <signatureDate>2020-02-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
