<SEC-DOCUMENT>0001049169-17-000156.txt : 20170719
<SEC-HEADER>0001049169-17-000156.hdr.sgml : 20170719
<ACCEPTANCE-DATETIME>20170417142247
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ACCESSION NUMBER:		0001049169-17-000156
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170417

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
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<P style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt" align=center><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>ALPS FUND SERVICES, INC.<BR>1290 Broadway, Suite 1100<BR>Denver, Colorado 80203</FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>April 17, 2017</FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=left><U><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>VIA EDGAR</FONT></U></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>Samantha Brutlag<BR>Securities and Exchange Commission<BR>100 F Street, N.E.<BR>Washington, DC 20549</FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>Re:&nbsp; Liberty All-Star Growth Fund (File No. 811-04537)</FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 0pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>Dear Ms. Brutlag:</FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt; TEXT-INDENT: 0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>The following are responses to the comments that Sareena Khwaja-Dixon of ALPS Fund Service, Inc. and I received from you by telephone on April 6, 2017 regarding the preliminary proxy statement (&#8220;Proxy Statement&#8221;) filed with the Securities and Exchange Commission (&#8220;SEC&#8221;) by the Liberty All-Star Growth Fund, Inc. (the &#8220;Fund&#8221;) on March 31, 2017.&nbsp; We appreciate your prompt response.&nbsp; Your comments and the Fund&#8217;s responses are set forth below.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Please add the Notice of Internet Availability.</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>The Fund has moved the following notice, which appeared on page 3 of the filing, to be included with the &#8220;Notice of Special Meeting of Stockholders,&#8221; on page 2 of the filing:&nbsp; </FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in" align=left><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>&#8220;Important Notice Regarding the Availability of Proxy Materials for the Special Meeting to be held on [June 16, 2017]:&nbsp; An electronic copy of this proxy statement and the annual report are available at www.all&#8209;starfunds.com.&#8221;&nbsp; </FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Please state the date of the current advisory agreement, the date it was last submitted to shareholders and the purpose of such submission as required by Item 22(c)(1)(i) of Schedule 14A.</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>The Fund has revised the text on page 8 of the proxy to include this information.&nbsp; </FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Please confirm that all information required by Item 22(c) of Schedule 14A has been provided or is not applicable.</FONT></B></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>This will confirm that all information required by Item 22(c) has been provided or is not applicable.&nbsp; </FONT></P>

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<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>The Notice of Special Meeting of Stockholders states that one of the purposes of the meeting is &#8220;to transact such other business, including adjournment of the Special Meeting, as may properly come before the Special Meeting or any adjournments thereof.&#8221;&nbsp; If adjournment of a meeting is intended as a separate substantive proposal, please add include it as Proposal 2.</FONT><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif> </FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>See Rule 14a-4. &nbsp;Also please note that page 15 of the proxy statement notes that the meeting may be adjourned to permit further solicitation of proxies.&nbsp; To the extent applicable, please revise the disclosure and the proxy card, to include an additional box with respect to this proposal.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>The Fund will revise the proposal in the proxy card to have it state as follows:</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 1in; TEXT-INDENT: -0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>&#8220;</FONT><B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>NOTE:</FONT></B><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>&nbsp; The Fund may transact such other business, including adjournment of the Special Meeting, as may properly come before the Special Meeting or any adjournments thereof.&#8221;&nbsp; </FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt 50px; TEXT-INDENT: -0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Fund did not intend the adjournment of a meeting to be a substantive proposal.&nbsp;&nbsp; The Fund will revise the applicable disclosure in the proxy statement to have it be consistent with the proxy card so that it is not considered an actual proposal to be presented at the special shareholder meeting.</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt; TEXT-INDENT: 0.5in" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>If you have any questions regarding the matters discussed above, please feel free to contact me at 202.778.9068.&nbsp; </FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>Sincerely,</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>/s/Clifford Alexander</FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>Clifford Alexander<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; K&amp;L Gates LLP </FONT></P>

<P style="TEXT-ALIGN: left; MARGIN: 0in 0in 12pt" align=left><FONT lang=EN-US style="FONT-SIZE: 11pt; LINE-HEIGHT: normal" face=Arial,sans-serif>cc:&nbsp; Sareena Khwaja-Dixon<BR>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Vice President and Senior Counsel, ALPS Fund Services, Inc.</FONT></P>

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