<SEC-DOCUMENT>0001104659-23-125984.txt : 20240620
<SEC-HEADER>0001104659-23-125984.hdr.sgml : 20240620
<ACCEPTANCE-DATETIME>20231214150038
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-125984
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn Global Infrastructure Income Fund
		CENTRAL INDEX KEY:			0001793855
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILDELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-405-5700

	MAIL ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILDELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aberdeen Standard Global Infrastructure Income Fund
		DATE OF NAME CHANGE:	20200508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Aberdeen Standard Global Infrastructure Public Private Income Fund
		DATE OF NAME CHANGE:	20191112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			abrdn Total Dynamic Dividend Fund
		CENTRAL INDEX KEY:			0001379400
		ORGANIZATION NAME:           	
		IRS NUMBER:				205785181
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-405-5700

	MAIL ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ABERDEEN TOTAL DYNAMIC DIVIDEND FUND
		DATE OF NAME CHANGE:	20180508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALPINE TOTAL DYNAMIC DIVIDEND FUND
		DATE OF NAME CHANGE:	20061027
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">December&nbsp;14, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&nbsp;Kenneth Ellington</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Investment Management</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms.&nbsp;Ashley Vroman-Lee</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Investment Management</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: justify">Response to additional Comments on the Proxy Statements/Prospectuses (each, a &ldquo;Proxy Statement/Prospectus&rdquo;
and collectively, the &ldquo;Proxy Statements/Prospectuses&rdquo;) and statements of additional information (each, an &ldquo;SAI&rdquo;
and collectively, the &ldquo;SAIs&rdquo;) filed on Form&nbsp;N-14 on October&nbsp;24, 2023 and Pre-Effective Amendment No.&nbsp;1 on Form&nbsp;N-14
on December&nbsp;12, 2023 for the following funds (each, an &ldquo;Acquiring Fund&rdquo; or a &ldquo;Registrant&rdquo; and collectively,
the &ldquo;Acquiring Funds&rdquo; or the &ldquo;Registrants&rdquo;):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">abrdn Total Dynamic Dividend Fund</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
Act File No.&nbsp;</FONT>333-275152</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">abrdn Global Infrastructure Income
Fund</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
Act File No.&nbsp;</FONT>333-275177</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&nbsp;Ellington and Ms.&nbsp;Vroman-Lee:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
letter responds to additional Comments on the Proxy Statements/Prospectuses and SAIs with respect to the proposed reorganizations as shown
below that the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) provided via telephone
with Ashley Vroman-Lee and Kimberley Church of Dechert LLP on December&nbsp;12, 2023 and via telephone with Anu Dubey and </FONT>Kenneth
Ellington and Patricia Leeson of Dechert LLP on December&nbsp;13, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 90%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Acquired Funds (each, an &ldquo;Acquired Fund&rdquo;)</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: center">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Acquiring Funds</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: left">First Trust Specialty Finance and Financial Opportunities Fund</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">into</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 43%; text-align: left">abrdn Total Dynamic Dividend Fund</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Macquarie/First Trust Global Infrastructure/Utilities Dividend&nbsp;&amp; Income Fund</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">into</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">abrdn Global Infrastructure Income Fund</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revised Proxy Statements/Prospectuses and SAIs
were filed on December&nbsp;12, 2023 (&ldquo;Pre-Effective Amendment No.&nbsp;1&rdquo;) in order to make certain changes in connection
with the Staff&rsquo;s initial comments on the Proxy Statements/Prospectuses and SAIs. The Registrants previously responded to these initial
comments from Mr.&nbsp;Kenneth Ellington and Ms.&nbsp;Vroman-Lee in a letter dated December&nbsp;12, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On behalf of the Acquiring Funds, your comments
and our responses thereto are provided below. All defined terms in this letter have the same meaning as in the Proxy Statements/Prospectuses
and SAIs, except as defined herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Comments provided on December&nbsp;12, 2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Comments applicable to each Proxy Statement/Prospectus</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Comment
1</U></B></FONT><B>: </B>In the &ldquo;Proposals&mdash;Background and Reasons for the Proposed Reorganization&rdquo; section, it is disclosed
that &ldquo;First Trust reviewed its evaluation of the strategic alternatives considered for the Acquired Fund, including maintaining
the status quo, liquidation, conversion to an open-end fund, reorganization with an affiliated fund and reorganization with a third-party
fund, and advised that, based on its evaluation, First Trust had determined that a reorganization with a third-party fund would be in
the overall best interests of the Acquired Fund.&rdquo; Please revise the disclosure to explain why the Board determined that a reorganization
with a third-party fund would be in the best interests of the Acquired Fund, including why this was determined to be a better alternative
than the other options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Response</U></B></FONT><B>:</B>
The Registrants respectfully submit that the &ldquo;Proposal&mdash;Background and Reasons for the Proposed Reorganization&rdquo; section
sets forth the reasons for the Board&rsquo;s determination that each proposed Reorganization is in the overall best interests of the respective
Acquired Fund. The Registrants have revised the eleventh bullet in response to this comment as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Alternatives
to the Reorganization</I></FONT>. The Board noted First Trust&rsquo;s <STRIKE>consideration</STRIKE>&nbsp;<U>discussion</U> of alternatives
to the Reorganization, including maintaining the status quo, liquidation, conversion to an open-end fund, reorganization with an affiliated
fund and reorganization with a third-party fund, and First Trust&rsquo;s <STRIKE>determination</STRIKE>&nbsp;<U>recommendation</U> that the
Reorganization was the best option for existing shareholders of the Acquired Fund. <U>As set forth herein, the Board noted the small size
of the Acquired Fund and the potential benefits of being a shareholder in a larger fund; that the Reorganization is expected to qualify
as a tax-free reorganization whereas a liquidation may result in a taxable event for shareholders; the benefits of a closed-end fund structure
versus an open-end fund structure; and abrdn's experience managing and operating closed-end funds. In addition, the Board noted that First
Trust indicated that there was no similar global infrastructure product for a reorganization with an affiliated fund.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Comments provided on December&nbsp;13, 2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Comments applicable to each Proxy Statement/Prospectus</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Comment
1</U></B></FONT><B>: </B>In connection with the response to Comment 2 provided on November&nbsp;21, 2023, please further revise the disclosure
below the second table of the net total annual operating expense ratios, including interest expense, that the Adviser can recoup waived
expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Response</U></B></FONT><B>:</B>
abrdn Total Dynamic Dividend Fund undertakes to revise the disclosure in the Proxy Statement/Prospectus to be filed pursuant to Rule&nbsp;424
in response to this comment by adding the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&ldquo;The net total annual operating
expense ratios, including interest expense, in this table of the Acquiring Fund and Combined Fund reflect reimbursement of advisory fees
waived and other expenses reimbursed from abrdn Investments Limited (&ldquo;aIL&rdquo;), which can be recouped under certain circumstances
by aIL.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">abrdn
Global Infrastructure Income Fund undertakes to revise the disclosure </FONT>in the Proxy Statement/Prospectus to be filed pursuant to
Rule&nbsp;424 in response to this comment by adding the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&ldquo;The net total annual operating
expense ratios, including interest expense, in this table of the Acquiring Fund and Combined Fund reflect reimbursement of advisory fees
waived or reduced and other payments remitted by abrdn Inc. and other expenses reimbursed from abrdn Inc., which can be recouped under
certain circumstances by abrdn Inc.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Comments applicable to abrdn Total Dynamic
Dividend Fund&rsquo;s Proxy Statement/Prospectus only</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Comment
2:</U></B></FONT> In the &ldquo;Proposal&mdash;Background and Reasons for the Proposed Reorganization&rdquo; section and &ldquo;Board
Consideration of the Reorganization&rdquo; sub-section, it is disclosed that &ldquo;[t]he Board considered that the Reorganization may
have the additional benefit of reducing the likelihood of an activist campaign against the larger combined fund.&rdquo; In making the
determination of additional benefits of reducing the likelihood of an activist campaign, please confirm if the Board considered that the
Acquiring Fund was subject to the Control Share Statute contained in Subchapter III of the DSTA while the Acquired Fund is not and disclose
such consideration, if applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Response:</U></B></FONT>
While the Board of the Acquired Fund is aware of control share statutes and related By-laws, they were not a material factor in the Board&rsquo;s
consideration of the Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Comment
3</U></B></FONT><B>: </B>In connection with the response to Comment 21 provided on November&nbsp;21, 2023, please further disclose the
Acquiring Fund&rsquo;s rationale for not broadly exempting application of the Control Share Statute contained in Subchapter III of the
DSTA and whether the Acquiring Fund&rsquo;s Board considered the provisions and determined that they are in the best interests of the
Acquiring Fund and its shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Response</U></B></FONT><B>:
</B>In connection with the Reorganization, the Acquiring Fund&rsquo;s Board considered whether to exempt any control share acquisitions
in connection with this proxy solicitation. As discussed in the Proxy Statement/Prospectus, all shares will be counted for purposes of
this proxy solicitation. Additionally, the Acquiring Fund&rsquo;s Board has considered the Control Share Statute and the uncertainty around
the general application under the 1940 Act of state control share statutes and enforcement of control share statutes. The Acquiring Fund&rsquo;s
Board intends to continue to monitor developments relating to the Control Share Statute and state control share statutes generally.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I><U>Comments applicable to abrdn Global Infrastructure
Income Fund&rsquo;s Proxy Statement/Prospectus only</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Comment
4</U></B></FONT><B>: </B>Please confirm any potential recoupment of previously waived expenses by the Acquiring Fund is accurately reflected
in the pro forma column of the fee table.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Response</U></B></FONT><B>:
</B>The Registrant so confirms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please contact the undersigned at 202-261-3360
should you have any questions regarding this matter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Thomas C. Bogle</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas C. Bogle</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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