<SEC-DOCUMENT>0001104659-23-045646-index.html : 20230703
<SEC-HEADER>0001104659-23-045646.hdr.sgml : 20230703
<ACCEPTANCE-DATETIME>20230414164518
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-045646
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230414

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOURCE CAPITAL INC /DE/
		CENTRAL INDEX KEY:			0000091847
		IRS NUMBER:				941679410
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11601 WILSHIRE BOULEVARD
		STREET 2:		SUITE 1200
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		310-473-0225

	MAIL ADDRESS:	
		STREET 1:		11601 WILSHIRE BOULEVARD
		STREET 2:		SUITE 1200
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMC INVESTMENT CORP
		DATE OF NAME CHANGE:	19721123
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2311017d4_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2311017d4_correspimg001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2311017d4_correspimg002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2311017d4_correspimg002.jpg

</DOCUMENT>
</SEC-DOCUMENT>