<SEC-DOCUMENT>0001145549-21-074545.txt : 20211213
<SEC-HEADER>0001145549-21-074545.hdr.sgml : 20211213
<ACCEPTANCE-DATETIME>20211213081212
ACCESSION NUMBER:		0001145549-21-074545
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210930
FILED AS OF DATE:		20211213
DATE AS OF CHANGE:		20211213
EFFECTIVENESS DATE:		20211213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELLSWORTH GROWTH & INCOME FUND LTD
		CENTRAL INDEX KEY:			0000793040
		IRS NUMBER:				133345139
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04656
		FILM NUMBER:		211487009

	BUSINESS ADDRESS:	
		STREET 1:		65 MADISON AVENUE
		STREET 2:		SUITE 550
		CITY:			MORRISTOWN
		STATE:			NJ
		ZIP:			07960
		BUSINESS PHONE:		(973) 631-1177

	MAIL ADDRESS:	
		STREET 1:		65 MADISON AVE
		STREET 2:		SUITE 550
		CITY:			MORRISTOWN
		STATE:			NJ
		ZIP:			07960

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELLSWORTH FUND LTD
		DATE OF NAME CHANGE:	20060330

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ELLSWORTH CONVERTIBLE GROWTH & INCOME FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<SEQUENCE>1
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<TYPE>INTERNAL CONTROL RPT
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        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Report of Independent Registered Public Accounting Firm&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; color:#000000;font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">To<font style="font-weight: bold; color: #ff0000; font-family: 'Times New Roman';"> </font><font style="font-family: 'Times New Roman'; color: #000000;">the</font><font style="font-weight: bold; color: #ff0000; font-family: 'Times New Roman';"> </font><font style="font-family: 'Times New Roman'; color: #000000;">Board of Trustees and Shareholders of</font><font style="font-weight: bold; color: #ff0000; font-family: 'Times New Roman';"> </font><font style="font-family: 'Times New Roman'; color: #000000;">Ellsworth Growth and Income Fund Ltd.</font>&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">In planning and performing our audit of the financial statements of Ellsworth Growth and Income Fund Ltd. (the &ldquo;Fund&rdquo;) as of and for the year ended September 30, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund&rsquo;s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund&rsquo;s internal control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting.&#160;&#160;In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls.&#160;&#160;A company&rsquo;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  A company&rsquo;s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company&rsquo;s assets that could have a material effect on the financial statements.&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.  Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.  A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company&rsquo;s annual or interim financial statements will not be prevented or detected on a timely basis.&#160;&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Our consideration of the Fund&rsquo;s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB.&#160;&#160;However, we noted no deficiencies in the Fund&rsquo;s internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of September 30, 2021. &#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;"><font style="font-size: 12pt;">This report is intended solely for the information and use of the Board of Trustees of Ellsworth Growth and Income Fund Ltd. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.&#160;</font></p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&#160;&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/PricewaterhouseCoopers LLP&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">New York, New York&#160;</p>
        <p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:'';font-size:10pt; font-size:12pt;font-family:'Times New Roman';font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">November 24, 2021&#160;</p>
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