<SEC-DOCUMENT>0001193125-23-054022.txt : 20230328
<SEC-HEADER>0001193125-23-054022.hdr.sgml : 20230328
<ACCEPTANCE-DATETIME>20230228164207
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-054022
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DTF TAX-FREE INCOME 2028 TERM FUND INC
		CENTRAL INDEX KEY:			0000879535
		IRS NUMBER:				363793962
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 SOUTH WACKER DRIVE
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		800-263-2610

	MAIL ADDRESS:	
		STREET 1:		200 S. WACKER DRIVE
		STREET 2:		SUITE 500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DTF TAX-FREE INCOME INC
		DATE OF NAME CHANGE:	20030625

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DUFF & PHELPS UTILITIES TAX FREE INCOME INC
		DATE OF NAME CHANGE:	19920929
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>DTF Tax-Free Income 2028 Term Fund Inc.</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">DTF Tax-Free Income 2028 Term Fund Inc. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">200 South Wacker Drive, Suite 500 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">Chicago, Illinois 60606 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">February 28, 2023 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>VIA EDGAR</U> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Kenneth Ellington </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Division of Investment
Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">100 F Street N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;DTF Tax-Free Income 2028 Term Fund
Inc., File No. 811-6416 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Dear Mr. Ellington: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">On behalf of
the above-captioned registrant (the &#147;<U>Fund</U>&#148;), set forth below is a response to the comments that you provided by telephone on February&nbsp;21, 2023 with respect to the Fund&#146;s annual report to shareholders for the fiscal year
ended October&nbsp;31, 2022 (the &#147;<U>Annual Report</U>&#148;), which was included in a Form N-CSR filing of the Fund filed on January&nbsp;6, 2023 (the &#147;<U>January 6 Form N-CSR Filing</U>&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>COMMENT</U>: You commented that the Management Discussion of Fund Performance in the Annual Report does not include a statement accompanying the graph and
table to the effect that the graph and table do not reflect the deduction of taxes that a shareholder would pay on fund distributions or the sale of fund shares. You requested written confirmation that the Fund will comply with the disclosure
requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 going forward in its annual reports to shareholders. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>RESPONSE</U>: The Fund will comply
with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 in its annual reports to shareholders for the fiscal year ending October 31, 2023 and future years. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>COMMENT</U>: With respect to the January&nbsp;6 Form N-CSR Filing, you commented that Item 4(d) of the certifications required by Item 13(a)(2) of Form
N-CSR does not appear to refer to the correct time period. You pointed out that Item 4(d) in such certifications requires disclosure of any changes in the registrant&#146;s internal control over financial reporting that occurred during the period
covered by the report, whereas the Item 4(d) certification in the January&nbsp;6 Form N-CSR Filing only covers one quarter within that period. You requested that the Fund file an amended Form N-CSR to include the correct form of Item 4(d)
certification and ensure that the certifications are updated to be made as of a current date. You also requested that an explanatory note be included on the cover page of the Form N-CSR/A filing to describe the changes. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">
Kenneth Ellington </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">February&nbsp;28, 2023 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"> Page&nbsp;
 2
 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>RESPONSE</U>: The Fund is filing a Form N-CSR/A on February 28, 2023 that includes the correct form of
Item 4(d) certification in the relevant Item 13(a)(2) certifications, which are dated as of the same date as the N-CSR/A filing. An explanatory note describing this change also is included on the N-CSR/A filing&#146;s cover page. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>COMMENT</U>: With respect to the January 6 Form N-CSR Filing, you commented that Item 11(b) refers to the second fiscal quarter of the period covered by
the report. You requested that the Fund file an amended N-CSR that revises Item 11(b) so that it utilizes the language of Item 11(b) of Form N-CSR, which refers to the period covered by the report (without being limited to a particular quarter) and
confirms that there have been no changes during that period. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><U>RESPONSE</U>: The Form N-CSR/A that the Fund is filing on February 28, 2023 incorporates
the above comments in Item 11(b). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Should you have any follow-up questions concerning this letter, please do not hesitate to contact me at 312-917-6529 or Alan.Meder@dpimc.com. </P>
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<TD VALIGN="bottom">Very truly yours,</TD></TR>
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<TD VALIGN="top">/s/ Alan M. Meder</TD></TR>
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<TD VALIGN="top">Alan M. Meder</TD></TR>
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<TD VALIGN="bottom">Treasurer and Principal Financial Officer</TD></TR>
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<TD VALIGN="top">DTF Tax-Free Income 2028 Term Fund Inc.</TD></TR>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="left">Lawrence R. Hamilton, Mayer Brown LLP </P></TD></TR></TABLE>
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