<SEC-DOCUMENT>0001999371-24-004809.txt : 20240520
<SEC-HEADER>0001999371-24-004809.hdr.sgml : 20240520
<ACCEPTANCE-DATETIME>20240415170233
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001999371-24-004809
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240415

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GAMCO Global Gold, Natural Resources & Income Trust
		CENTRAL INDEX KEY:			0001313510
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422
		BUSINESS PHONE:		800.422.3554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAMCO Global Gold, Natural Resources & Income Trust by Gabelli
		DATE OF NAME CHANGE:	20111222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Global Gold, Natural Resources & Income Trust
		DATE OF NAME CHANGE:	20050112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Gold, Natural Resources & Income Trust
		DATE OF NAME CHANGE:	20050105
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 17pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-variant: small-caps; letter-spacing: 1pt">Skadden,
Arps, Slate, Meagher &amp; Flom llp</FONT></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0; font-family: EngraversGothic BT,sans-serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">500 BOYLSTON STREET</FONT></P>

<P STYLE="font: 12pt EngraversGothic BT,sans-serif; margin: 2pt 0 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; text-transform: uppercase; letter-spacing: 1pt">Boston,
Massachusetts 02116</FONT></P>

<P STYLE="font: 12pt EngraversGothic BT,sans-serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; text-transform: uppercase; letter-spacing: 2pt"></FONT></P>

<HR COLOR="Black" ALIGN="CENTER" NOSHADE SIZE="1" STYLE="width: 3%; margin-top: 3pt; margin-bottom: 3pt">
<P STYLE="font: 12pt EngraversGothic BT,sans-serif; margin: 6pt 0 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; text-transform: uppercase; letter-spacing: 1pt"></FONT></P>



<P STYLE="font: 12pt EngraversGothic BT,sans-serif; margin: 2pt 0 0; text-align: center"><FONT STYLE="text-transform: uppercase; letter-spacing: 1pt"></FONT></P>






<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 33%"><P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
                         <P STYLE="text-indent: 8pt; font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">DIRECT DIAL</FONT></P>

<P STYLE="font: 8pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(617)
573-4836</FONT></P>

<P STYLE="text-indent: 8pt; font: 6pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 1pt; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">DIRECT
FAX</FONT></P>

<P STYLE="font: 8pt EngraversGothic BT,sans-serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(617)
305-4836</FONT></P>

<P STYLE="text-indent: 8pt; font: 6pt EngraversGothic BT,sans-serif; margin: 1pt 0 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">EMAIL ADDRESS</FONT></P>

<P STYLE="font: 8pt EngraversGothic BT; margin: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">KENNETH.BURDON@SKADDEN.COM</FONT></P>
</TD>
  <TD STYLE="width: 34%"><P STYLE="font: 9pt EngraversGothic BT,sans-serif; margin: 2pt 0 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">TEL:
                         (617) 573-4800</FONT></P>

<P STYLE="font: 9pt EngraversGothic BT,sans-serif; margin: 2pt 0 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">FAX:
(617) 573-4822</FONT></P>

<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">www.skadden.com</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 8.5pt Eurostile-WP CY,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>


</TD>
  <TD STYLE="width: 33%"><P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">FIRM/AFFILIATE
                         <BR>
                         OFFICES</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">-----------</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">CHICAGO</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">HOUSTON</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LOS
ANGELES</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">NEW
YORK</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">PALO
ALTO</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">WASHINGTON,
D.C.</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">WILMINGTON</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">-----------</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">BEIJING</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">BRUSSELS</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">FRANKFURT</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">HONG
KONG</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">LONDON</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">MUNICH</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">PARIS</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">S&Atilde;O
PAULO</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">SEOUL</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">SHANGHAI</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">SINGAPORE</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">TOKYO</FONT></P>

<P STYLE="font: 6.5pt EngraversGothic BT,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">TORONTO</FONT></P>
</TD></TR>
</TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt"></P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">April 15, 2024</P>
<P STYLE="margin-top: 0pt; margin-bottom: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">Jeff Foor</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">Division of Investment Management</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">U.S. Securities and Exchange Commission</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">100 F Street N.E.</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt">Washington, DC 20549</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>RE:</TD>
  <TD COLSPAN="2">GAMCO Global Gold, Natural Resources &amp; Income Trust</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 10%">&nbsp;</TD>
  <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; width: 35%">(File Nos.: 333-277179; 811-21698</TD>
  <TD STYLE="width: 50%">&nbsp;</TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-right: 0; margin-left: 0">Dear Mr. Foor:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0; text-align: justify; text-indent: 0.5in">Thank you for your oral comments
provided on March 25, 2024, regarding your review of the registration statement on Form N-2 filed on February 20, 2024 (the &ldquo;<U>Registration
Statement</U>&rdquo;) by GAMCO Global Gold, Natural Resources &amp; Income Trust (the &ldquo;<U>Fund</U>&rdquo;) with the U.S. Securities
and Exchange Commission (the &ldquo;<U>SEC</U>&rdquo;). The Fund has considered your comments and authorized us to respond on its behalf
as set forth below. Changes to the Registration Statement will be reflected in Pre-Effective Amendment No. 1 to the Registration Statement,
which the Fund intends to file on or about the date hereof, and will be marked to show all changes made since the initial filing of the
Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 0.5in">Your oral comments are summarized
in bold to the best of our understanding, followed by the Fund&rsquo;s responses. Capitalized terms not otherwise defined herein have
the meanings ascribed to them in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Jeff Foor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">April 15, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Page 2</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 12pt; margin-bottom: 0">* * *</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><B>Investment Objectives and
Policies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>1.</B></FONT></TD><TD><FONT STYLE="font-size: 10pt"><B>Please disclose the definition of &quot;principally engaged&quot; from the 80 percent investment
policy. </B></FONT></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>The Fund has made the requested change.</TD></TR>
                             </TABLE>


<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><B>Dividends and Distributions</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Please inform the SEC&rsquo;s staff (the &ldquo;<U>Staff</U>&rdquo;)
whether the Fund intends to report a distribution rate. If the Fund does intend to report a distribution rate at any point prior to finalizing
tax figures, the Staff notes that the Fund should disclose the estimated portion of the distribution rate that results from a return of
capital. The Staff requests that any reports that would contain a distribution yield needs to be accompanied by the full return and/or
SEC yield. </B></FONT></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">The Fund confirms
that it will follow applicable SEC and Staff guidance to the extent that it reports a distribution rate.</TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: center"><B>* * * * * * *</B></TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD></TR>
                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD STYLE="text-align: justify">Should you have any additional comments
or concerns, please do not hesitate to contact me at (617) 573-4836.</TD></TR>
                                </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 56%">&nbsp;</TD>
  <TD STYLE="width: 26%">Best regards,</TD>
  <TD STYLE="width: 18%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Kenneth E. Burdon</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Kenneth E. Burdon</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 "></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>

    <!-- Field: /Page -->


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
