<SEC-DOCUMENT>0000894189-20-009551.txt : 20210113
<SEC-HEADER>0000894189-20-009551.hdr.sgml : 20210113
<ACCEPTANCE-DATETIME>20201211150339
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000894189-20-009551
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HIGH INCOME SECURITIES FUND
		CENTRAL INDEX KEY:			0000810943
		IRS NUMBER:				046562068
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE POST OFFICE SQ
		STREET 2:		MAILSTOP A 14
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		414-765-6318

	MAIL ADDRESS:	
		STREET 1:		US BANCORP FUND SERVICES LLC
		STREET 2:		615 EAST MICHIGAN STREET
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH INCOME SECURITIES FUND
		DATE OF NAME CHANGE:	20050930

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH INCOME BOND FUND
		DATE OF NAME CHANGE:	20030408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH BOND FUND
		DATE OF NAME CHANGE:	20021107
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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      <div style="font-size: 18pt; font-weight: bold;">High Income Securities Fund</div>
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      <div>&#160;</div>
      <div style="font-family: 'Times New Roman',Times,serif; margin-left: 350pt;">December 11, 2020</div>
      <div>&#160;</div>
      <div style="font-weight: bold;"><u>FILED VIA EDGAR CORRESPONDENCE</u></div>
      <div>&#160;</div>
      <div>Division of Investment Management<br>
        U.S. Securities and Exchange Commission<br>
        100 F Street, N.E.<br>
        Washington, D.C. 20549</div>
      <div>Attention:&#160; Ms. Jaea Hahn</div>
      <div>&#160;</div>
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            <td style="width: 36pt; vertical-align: top; align: right;">Re:</td>
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              <div>High Income Securities Fund</div>
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      <div style="margin-left: 72pt;">(File Numbers: 333-248509 and 811-05133)</div>
      <div style="text-indent: 36pt; margin-left: 36pt;">Registration Statement on Form N-2</div>
      <div><br>
      </div>
      <div><br>
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      <div>Dear Ms. Hahn:</div>
      <div>&#160;</div>
      <div style="text-align: justify; margin-left: 4.5pt;">In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, High Income Securities
        Fund (the &#8220;Fund&#8221;) hereby requests acceleration of the effective date of the Fund&#8217;s Registration Statement on Form N-2 (File Nos. 333-248509 and 811-05133) (the &#8220;Registration Statement&#8221;) so that it may become effective at 5:00 p.m., Eastern time, on
        Monday, December 14, 2020, or as soon as practical thereafter.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 4.5pt;">In connection with the effectiveness of the Registration Statement, the Fund acknowledges that the disclosure included in the
        Registration Statement is the responsibility of the Fund. The Fund further acknowledges that the action of the Securities and Exchange Commission (the &#8220;Commission&#8221;) or the staff of the Commission acting pursuant to delegated authority in reviewing
        the Registration Statement does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and that the Fund will not assert this action as a defense in any proceeding initiated
        by the Commission or any person under the federal securities laws of the United States.</div>
      <div><br>
      </div>
      <div style="text-align: justify; margin-left: 4.5pt;">Please call Margaret Murphy at Blank Rome LLP at (212) 885-5205 with any questions or comments regarding this letter, or if she may
        assist you in any way.</div>
      <div style="text-align: justify; margin-left: 4.5pt;"> <br>
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      <div style="font-family: 'Times New Roman',Times,serif; margin-left: 350pt;">Sincerely,</div>
      <div><br>
      </div>
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      <div style="margin-left: 350pt;"><font style="font-family: 'Times New Roman',Times,serif;"><u>/s/Andrew Dakos&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; font-size: 1px; width: 144pt;"><br>
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      <div style="font-family: 'Times New Roman',Times,serif; margin-left: 350pt;">Andrew Dakos</div>
      <div style="font-family: 'Times New Roman',Times,serif; margin-left: 350pt;">President</div>
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