<SEC-DOCUMENT>0001811347-20-000001.txt : 20200512
<SEC-HEADER>0001811347-20-000001.hdr.sgml : 20200512
<ACCEPTANCE-DATETIME>20200512112307
ACCESSION NUMBER:		0001811347-20-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200505
FILED AS OF DATE:		20200512
DATE AS OF CHANGE:		20200512

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JOHN X. CICIORA TRUST
		CENTRAL INDEX KEY:			0001811347
		STATE OF INCORPORATION:			AK
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-02328
		FILM NUMBER:		20867623

	BUSINESS ADDRESS:	
		STREET 1:		3000 A STREET SUITE 200
		CITY:			ANCHORAGE
		STATE:			AK
		ZIP:			99503
		BUSINESS PHONE:		907-278-6775

	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>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2020-05-05</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001811347</rptOwnerCik>
            <rptOwnerName>JOHN X. CICIORA 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>
        <nonDerivativeHolding>
            <securityTitle>
                <value>COMMON STOCK</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>791887</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">On May 5, 2020, the Reporting Person (also referred to as the &quot;JXCT&quot;) received a distribution of 791,887 shares (the &quot;Shares&quot;) of Boulder Growth &amp; Income Fund, Inc. (the &quot;Company&quot;)from an affiliated trust, the LBT 2019 Trust (the &quot;2019 Trust&quot;).  The Reporting Person received the Shares pursuant to a general power of appointment granted under the 2019 Trust to John X. Ciciora, the JXCT's grantor.  The 2019 Trust allows Mr. Ciciora to appoint Shares allocated to him under such trust in his discretion and he elected to appoint such Shares to the JXCT.</footnote>
        <footnote id="F2">The trustee of the JXCT is Peak Trust Company-AK, which may be deemed to control the JXCT. As a result of his advisory role with the JXCT, Stewart R. Horejsi may be deemed to have indirect beneficial ownership of the Shares directly beneficially owned by the JXCT. However, Mr. Horejsi disclaims such beneficial ownership of the Shares directly beneficially held by the JXCT.</footnote>
        <footnote id="F3">The JXCT and trusts, persons and entities affiliated with the JXCT, including the 2019 Trust, 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, Jack S. Ciciora Trust, Amanda N. Ciciora Trust, Courtney M. Ciciora 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>2020-05-12</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>President Peak Trust Company, Trustee of the Trust</signatureName>
        <signatureDate>2020-05-12</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Stewart R. Horesji</signatureName>
        <signatureDate>2020-05-12</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>John X. Ciciora</signatureName>
        <signatureDate>2020-05-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
