<SEC-DOCUMENT>0000786035-16-000008.txt : 20160622
<SEC-HEADER>0000786035-16-000008.hdr.sgml : 20160622
<ACCEPTANCE-DATETIME>20160426120512
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000786035-16-000008
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20160426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIBERTY ALL STAR GROWTH FUND INC.
		CENTRAL INDEX KEY:			0000786035
		IRS NUMBER:				521452208
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O ALPS FUND SERVICES, INC.
		STREET 2:		P.O. BOX 328
		CITY:			DENVER
		STATE:			CO
		ZIP:			80201-0328
		BUSINESS PHONE:		303.623.2577

	MAIL ADDRESS:	
		STREET 1:		C/O ALPS FUND SERVICES, INC.
		STREET 2:		P.O. BOX 328
		CITY:			DENVER
		STATE:			CO
		ZIP:			80201-0328

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIBERTY ALL STAR GROWTH FUND INC /MD/
		DATE OF NAME CHANGE:	19960612

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLMON CHARLES TRUST INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GROWTH STOCK OUTLOOK TRUST INC
		DATE OF NAME CHANGE:	19910807
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Reaves Utility Income fund</TITLE>
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<DIV style="width:672px"><P style="margin:0px; font-size:11pt" align=center><B>Liberty All-Star Growth Fund, Inc.</B></P>
<P style="margin:0px; font-size:11pt" align=center>1290 Broadway</P>
<P style="margin:0px; font-size:11pt" align=center>Suite 1100</P>
<P style="margin:0px; font-size:11pt" align=center>Denver CO 80203</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">April 26, 2016</P>
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<P style="margin:0px; font-size:11pt"><B><U>VIA EDGAR</U></B></P>
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<P style="margin:0px; padding-left:15.333px; text-indent:-15.333px; font-size:11pt">U.S. Securities and Exchange Commission</P>
<P style="margin:0px; padding-left:15.333px; text-indent:-15.333px; font-size:11pt">Division of Investment Management</P>
<P style="margin:0px; padding-left:15.333px; text-indent:-15.333px; font-size:11pt">100 F Street, N.E.</P>
<P style="margin:0px; padding-left:15.333px; text-indent:-15.333px; font-size:11pt">Washington, DC 20549</P>
<P style="margin:0px; font-size:11pt">&#160;</P>
<P style="margin:0px; padding-left:15.333px; text-indent:-15.333px; font-size:11pt">Attention: Mr. Jacob Sandoval </P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:11pt; float:left"><B>RE:</B></P>
<P style="margin:0px; padding-left:15.333px; text-indent:-2px; font-size:11pt">Liberty All-Star Growth Fund, Inc. (the <font style="font-family:'Arial Unicode MS,Times New Roman'">&#8220;</font>Registrant<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8221;</font> or <font style="font-family:'Arial Unicode MS,Times New Roman'">&#8220;</font>Fund<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8221;</font>)</P>
<P style="margin:0px; padding-left:48px; font-size:11pt; clear:left">Investment Company Act File No. 811-04537</P>
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<P style="margin:0px; font-size:11pt">Dear Mr. Sandoval:</P>
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<P style="margin-top:0px; margin-bottom:13.467px; font-size:11pt" align=justify>Set forth in the numbered paragraphs below are the comments from the staff of the Securities and Exchange Commission (<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8220;</font>SEC<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8221;</font>) provided on April 1, 2016 with respect to the Registrant<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8217;</font>s Form N-CSR filed with the SEC on March 1, 2016 (the <font style="font-family:'Arial Unicode MS,Times New Roman'">&#8220;</font>N-CSR Filing<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8221;</font>), as well the Registrant<font style="font-family:'Arial Unicode MS,Times New Roman'">&#8217;</font>s response to each comment. &nbsp;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; font-size:12pt; float:left">1.</P>
<P style="margin-top:0px; margin-bottom:13.467px; padding-left:48px; text-indent:-2px; font-size:11pt" align=justify><U>Comment:</U> &nbsp;With respect to the Form N-CSR Filing, please confirm whether the Registrant has executed any securities transactions pursuant to Rule 17a-7 of the 1940 Act which it would have been required to report. If there were any such transactions, please disclose going forward in the Notes to Financial Statements.</P>
<P style="margin-top:0px; margin-bottom:13.467px; padding-left:48px; font-size:11pt; clear:left" align=justify><I>Response: </I>The Registrant hereby confirms that during the period covered by the N-CSR Filing, the Registrant did not engage in any securities transactions pursuant to Rule 17a-7 of the 1940 Act. &nbsp;If the Registrant engages in any securities transactions pursuant to Rule 17a-7 going forward, it will disclose such transactions in its financial reports.</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:24px; width:48px; font-size:12pt; float:left">2.</P>
<P style="margin-top:0px; margin-bottom:13.467px; padding-left:48px; text-indent:-2px; font-size:11pt" align=justify><U>Comment:</U> &nbsp;With respect to the Form N-CSR Filing, please confirm the Registrant has included the statement required by Instruction 4(f) of Item 24 of Form N-2.</P>
<P style="margin-top:0px; margin-bottom:13.467px; padding-left:48px; font-size:11pt; clear:left" align=justify><I>Response: </I>The Registrant did not include such statement in the N-CSR Filing. However, the Registrant will include such statement going forward.</P>
<P style="margin:0px; font-size:11pt" align=justify>The Registrant acknowledges that in connection with the comments made by the staff of the SEC: &nbsp;(i) the staff has not passed on the accuracy or adequacy of the disclosure made herein, and the Registrant is solely responsible for the adequacy and accuracy of such disclosure; (ii) it does not foreclose the SEC or other regulatory body from the opportunity to seek enforcement or take other action with respect to the disclosure made herein; and (iii) the Registrant may not assert the staff's comments or changes in disclosure in response to the staff's comments as a defense in any action or proceeding by the SEC or any person. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">If you require any additional information concerning this or any other filing of the Registrant, please contact me at (720) 917-0711.</P>
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<BR></P>
<P style="margin:0px; font-size:11pt; page-break-before:always">Regards,</P>
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<P style="margin:0px; font-size:11pt"><U>/s/ Alex J. Marks</U></P>
<P style="margin:0px; font-size:11pt">Alex J. Marks</P>
<P style="margin:0px; font-size:11pt">Secretary</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:11pt; float:left">cc: </P>
<P style="margin:0px; text-indent:-2px; font-size:11pt">William Parmentier</P>
<P style="margin:0px; text-indent:48px; font-size:11pt; clear:left">Mark Haley</P>
<P style="margin:0px; text-indent:48px; font-size:11pt">Kimberly Storms</P>
<P style="margin:0px; text-indent:48px; font-size:11pt">Andrew Meloni</P>
<P style="margin:0px; text-indent:48px; font-size:11pt">Erin Nelson</P>
<P style="margin:0px; text-indent:48px; font-size:11pt">Abigail Murray </P>
<P style="margin:0px"><BR>
<BR></P>
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