COVER 22 filename22.htm

Letter to the SEC

  ROPES & GRAY LLP ONE METRO CENTER 700 12^th STREET, NW, SUITE 900 WASHINGTON, DC 20005-3948 WWW.ROPESGRAY.COM

March 21, 2013 Nathan Briggs (202) 626-3909 (202) 383-9308 Nathan.briggs@ropesgray.com

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Re: DoubleLine Income Solutions Fund (File Nos. 333-186045, 811-22791)

Ladies and Gentlemen:

We are filing today via EDGAR on behalf of DoubleLine Income Solutions Fund (the “Fund”), Pre-Effective Amendment No. 2 to the Fund’s Registration Statement on Form N-2 (File Nos. 333-186045, 811-22791) pursuant to the Securities Act of 1933, as amended, and the Investment Company Act of 1940.

Please direct any questions regarding this filing to me at (202) 626-3909. Thank you for your attention in this matter.

Sincerely,

/s/ Nathan D. Briggs

Nathan D. Briggs

cc: Keith T. Kirk

Timothy W. Diggins