<SEC-DOCUMENT>0001193125-23-054024.txt : 20230328
<SEC-HEADER>0001193125-23-054024.hdr.sgml : 20230328
<ACCEPTANCE-DATETIME>20230228164240
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ACCESSION NUMBER:		0001193125-23-054024
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Duff & Phelps Utility & Infrastructure Fund Inc.
		CENTRAL INDEX KEY:			0001515671
		IRS NUMBER:				452261437
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 SOUTH WACKER DRIVE
		STREET 2:		SUITE 500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		(866) 270-7598

	MAIL ADDRESS:	
		STREET 1:		200 SOUTH WACKER DRIVE
		STREET 2:		SUITE 500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Duff & Phelps Global Utility Income Fund Inc.
		DATE OF NAME CHANGE:	20110627

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Duff & Phelps Global Utility & Midstream Energy Income Fund Inc.
		DATE OF NAME CHANGE:	20110316
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<TITLE>Duff &amp;amp; Phelps Utility and Infrastructure Fund Inc.</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Duff&nbsp;&amp; Phelps Utility and Infrastructure Fund Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">200 South Wacker Drive, Suite 500 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Chicago, Illinois 60606 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:2%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">February&nbsp;28, 2023 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA
EDGAR </U></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Kenneth Ellington </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Investment Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street
N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Duff&nbsp;&amp; Phelps Utility and Infrastructure Fund Inc., File
<FONT STYLE="white-space:nowrap">No.811-22533</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:2%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Ellington: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of the above-captioned registrant (the &#147;<U>Fund</U>&#148;), set forth below is a response to the comment that you provided by telephone on
February&nbsp;21, 2023 with respect to the Fund&#146;s annual report to shareholders for the fiscal year ended October&nbsp;31, 2022 (the &#147;<U>Annual Report</U>&#148;), which was included in a Form <FONT STYLE="white-space:nowrap">N-CSR</FONT>
filing of the Fund filed on January&nbsp;6, 2023 (the &#147;<U>January</U><U></U><U>&nbsp;6 Form <FONT STYLE="white-space:nowrap">N-CSR</FONT> Filing</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>COMMENT</U>: You commented that the Management Discussion of Fund Performance in the Annual Report does not include a statement accompanying the graph and
table to the effect that the graph and table do not reflect the deduction of taxes that a shareholder would pay on fund distributions or the sale of fund shares. You requested written confirmation that the Fund will comply with the disclosure
requirement of Instruction 4(g)(2)(B) to Item 24 of Form <FONT STYLE="white-space:nowrap">N-2</FONT> going forward in its annual reports to shareholders. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>RESPONSE</U>: The Fund will comply with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form <FONT STYLE="white-space:nowrap">N-2</FONT>
in its annual reports to shareholders for the fiscal year ending October&nbsp;31, 2023 and future years. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Should you have any <FONT
STYLE="white-space:nowrap">follow-up</FONT> questions concerning this letter, please do not hesitate to contact me at <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">312-917-6529</FONT></FONT> or Alan.Meder@dpimc.com. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD VALIGN="top">/s/ Alan M. Meder</TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Alan M. Meder</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Treasurer and Principal Financial
Officer</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Duff&nbsp;&amp; Phelps Utility and Infrastructure Fund Inc.</P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lawrence R. Hamilton, Mayer Brown LLP </P>
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