<SEC-DOCUMENT>0001193125-22-310087.txt : 20230130
<SEC-HEADER>0001193125-22-310087.hdr.sgml : 20230130
<ACCEPTANCE-DATETIME>20221221162859
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-310087
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLACKROCK DEBT STRATEGIES FUND, INC.
		CENTRAL INDEX KEY:			0001051003
		IRS NUMBER:				223564108
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809
		BUSINESS PHONE:		800-441-7762

	MAIL ADDRESS:	
		STREET 1:		100 BELLEVUE PARKWAY
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BLACKROCK DEBT STRATEGIES FUND
		DATE OF NAME CHANGE:	20070611

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEBT STRATEGIES FUND
		DATE OF NAME CHANGE:	20030428

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEBT STRATEGIES FUND II INC
		DATE OF NAME CHANGE:	19971208
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>BLACKROCK DEBT STRATEGIES FUND, INC.</TITLE>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">787 Seventh Avenue</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">New&nbsp;York,&nbsp;NY&nbsp;10019-6099</FONT></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman">Tel: 212 728 8000</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:9pt; font-family:Times New Roman">Fax: 212 728 8111</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">December&nbsp;21, 2022 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">David Manion, Esq. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">David L. Orlic, Esq. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Division of Investment Management </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">100 F Street, NE </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">BlackRock Debt Strategies Fund, Inc. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:12pt; font-family:Times New Roman">(Securities Act File <FONT STYLE="white-space:nowrap">No.&nbsp;333-267429,</FONT> Investment Company Act File
<FONT STYLE="white-space:nowrap">No.&nbsp;811-08603)</FONT> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:5%; font-size:12pt; font-family:Times New Roman"><U>Response to Staff
Comments&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;&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;</U> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Dear Messrs. Manion and Orlic: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">On behalf of BlackRock Debt
Strategies Fund, Inc. (the &#147;Fund&#148;), this letter responds to comments provided by the staff of the Division of Investment Management (the &#147;Staff&#148;) of the Securities and Exchange Commission to the undersigned via telephone on
October&nbsp;5, 2022 and October&nbsp;17, 2022 regarding the registration statement on Form <FONT STYLE="white-space:nowrap">N-2</FONT> (the &#147;Registration Statement&#148;) for the Fund filed on September&nbsp;14, 2022. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">For the convenience of the Staff, the comments are set out below. We have discussed the Staff&#146;s comments with representatives of the Fund. The
Fund&#146;s responses to the Staff&#146;s comments are set out immediately under the restated comment. Please note that we have not independently verified information provided by the Fund. The Fund anticipates filing these changes in a <FONT
STYLE="white-space:nowrap">Pre-Effective</FONT> Amendment (the &#147;Amendment&#148;) to the Registration Statement. Unless otherwise indicated, defined terms used herein have the meanings set forth in the Registration Statement. </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B><I>Accounting Staff Comments </I></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><U>Comment&nbsp;No.&nbsp;1</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Please confirm in correspondence that the information contained in references to the &#147;most recent annual report on Form <FONT STYLE="white-space:nowrap">N-CSR&#148;</FONT> still apply to the Fund upon filing of the
Amendment.</I></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;1</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund confirms that the information contained in references to the &#147;most recent annual report on Form <FONT STYLE="white-space:nowrap">N-CSR&#148;</FONT> still apply to the Fund upon filing of the Amendment.</TD></TR>
</TABLE>
<P STYLE="margin-top:100pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">B<SMALL>RUSSELS&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>C<SMALL>HICAGO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>F<SMALL>RANKFURT&nbsp;&nbsp;&nbsp;&nbsp;
</SMALL>H<SMALL>OUSTON&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>L<SMALL>ONDON&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>L<SMALL>OS</SMALL> A<SMALL>NGELES&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>M<SMALL>ILAN</SMALL> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">N<SMALL>EW</SMALL> Y<SMALL>ORK&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>P<SMALL>ALO</SMALL>
A<SMALL>LTO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>P<SMALL>ARIS&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>R<SMALL>OME&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>S<SMALL>AN</SMALL> F<SMALL>RANCISCO&nbsp;&nbsp;&nbsp;&nbsp;</SMALL>W<SMALL>ASHINGTON</SMALL> </P>

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<TD VALIGN="top"><U>Comment No.&nbsp;2</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Please update the fee tables and expense examples to reflect the change in NAV and interest expenses since the 12/31/21 annual report.</I></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;2</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:Times New Roman">The requested updates will be made in the Amendment.</P></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;3</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Please update the financial statements to include information from the period ended June&nbsp;30, 2022.</I></TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;3</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:Times New Roman">The requested updates will be made in the Amendment.</P></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;4</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>In the section titled &#147;Leverage&#151;Effects of Leverage,&#148; please update the figures and table to reflect changes in the interest rate.</I></TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;4</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The requested updates will be made in the Amendment.</TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;5</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>In the section titled &#147;Financial Statements&#148; and Item 25(1) of the Part C, please update references to the Semi-Annual Report to reflect the Semi-Annual Report for the period ended June&nbsp;30, 2022.</I></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;5</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The requested updates will be made in the Amendment.</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;6</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Please file the Fund&#146;s auditor&#146;s consent with the Amendment.</I></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;6</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund will file the auditor&#146;s consent with the Amendment.</TD></TR>
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top" COLSPAN="3"><B><I>Disclosure Staff Comments</I></B></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;7</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Prospectus&#151;Base Prospectus Cover Page; Prospectus Supplement. Please revise the cover of the Prospectus and Prospectus Supplement to cross-reference the risk factors addressing leverage.</I></TD></TR>
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;7</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The requested change will be made in the Amendment.</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;8</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Prospectus&#151;Description of Capital Stock&#151;Common Shares. Please update the table to reflect information for the quarter ended September&nbsp;30, 2022.</I></TD></TR>
<TR STYLE="font-size:1pt">
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<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;8</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The Fund will update the chart to include information from the quarter ended September&nbsp;30, 2022 in the Amendment.</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;9</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><I>Prospectus&#151;Leverage. Please disclose that a failure to pay dividends or make distributions due to leverage could result in the Fund ceasing to qualify as a registered investment company under the Internal Revenue
Code.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;9</U>:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">The requested disclosure will be added in the Amendment.</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


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<TD VALIGN="top"><U>Comment No.&nbsp;10</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Prospectus&#151;Risks. Please consider adding a separate risk factor concerning interest rates.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;10</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The Fund has removed the entirety of &#147;Fixed-Income Securities Risk&#148; from the Registration Statement in light of &#147;Debt Securities Risk&#148;, which is incorporated by reference to the Fund&#146;s annual report filed
on Form <FONT STYLE="white-space:nowrap">N-CSR</FONT> on March&nbsp;4, 2022. &#147;Interest Rate Risk&#148; is included as a <FONT STYLE="white-space:nowrap">sub-risk</FONT> of &#147;Debt Securities Risk.&#148; The Fund respectfully submits that the
disclosure in &#147;Interest Rate Risk&#148; sufficiently addresses the risk that interest rates pose to the Fund.</TD></TR>
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<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Comment No.&nbsp;11</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Base Prospectus&#151;Certain Provisions of the Charter and Bylaws. Please briefly summarize the provisions of this section in the Prospectus Summary.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Response No.&nbsp;11</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The requested disclosure will be added in the Amendment.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;12</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Base Prospectus&#151;Certain Provisions of the Charter and Bylaws. Please update the bracketed disclosure in this section as necessary.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Response No.&nbsp;12</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The Fund confirms that any necessary updates will be made in the Amendment.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;13</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Prospectus Supplement&#151;Description of the Rights Offering&#151;Over-Subscription Privilege. Please add disclosure in paragraph 3 that if the <FONT STYLE="white-space:nowrap">per-share</FONT> NAV at the end of the
subscription period is greater than the subscription price, the oversubscription shares issued will not result in the ratio of the rights offering exceeding one new share for each three rights held.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
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<TD VALIGN="top"><U>Response No.&nbsp;13</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The requested disclosure is included in the aforementioned section as the last sentence of paragraph 3.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;14</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Statement of Additional Information&#151;Investment Objectives and Policies&#151;Investment Restrictions&#151;Fundamental Investment Restrictions. In fundamental investment restriction no. 7, please confirm whether the first
sentence should read, &#147;Invest </I><B><I><U>more</U></I></B><I> than 25% of its total assets in the securities of issuers in any one industry...&#148; (emphasis added) and correct the disclosure if necessary.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Response No.&nbsp;14</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The aforementioned reference will be corrected to &#147;Invest more than 25% of its total assets in the securities of issuers in any one industry...&#148; in the Amendment.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;15</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Statement of Additional Information&#151;Investment Objectives and Policies&#151;Investment Restrictions. In the last paragraph of this section, please disclose that the Fund does not intend to create or acquire primary
control of any entity which primarily engages in investment activities in securities or other assets, other than entities wholly owned by the Fund.</I></TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman" ALIGN="center">- 3 - </P>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
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<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" ALIGN="center">


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<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="80%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Response No.&nbsp;15</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The aforementioned paragraph has been removed in the Amendment in light of the Fund&#146;s subsidiary having been dissolved in 2019. Accordingly, Comment No.&nbsp;15 is moot.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Comment No.&nbsp;16</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><I>Please provide the Staff with a form of the legal opinion required by Item 25(2)(l) of <FONT STYLE="white-space:nowrap">Form&nbsp;N-2&nbsp;at</FONT> least 5 business days in advance of requesting effectiveness.</I></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"><U>Response No.&nbsp;16</U>:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">The Fund provided a draft of the legal opinion to the Staff via email on December&nbsp;19, 2022 and will file the final legal opinion with the Amendment.</TD></TR>
</TABLE>
<P STYLE="margin-top:20pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" 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;* </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Please do not hesitate to contact me at (212) <FONT STYLE="white-space:nowrap">728-8609</FONT>
if you have comments or if you require additional information regarding the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Respectfully submitted, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>/s/ Christine Y. Sun</U> </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Christine Y. Sun </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Enclosures </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="7%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Janey Ahn, Esq., BlackRock Advisors, LLC </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:Times New Roman">Bomi Lee, Esq., BlackRock Advisors, LLC </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:Times New Roman">Elliot J. Gluck, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:7%; font-size:12pt; font-family:Times New Roman">Bissie K. Bonner, Esq., Willkie Farr&nbsp;&amp; Gallagher LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:9pt; font-family:Times New Roman" ALIGN="center">- 4 - </P>

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