<SEC-DOCUMENT>0001752724-24-001319.txt : 20240111
<SEC-HEADER>0001752724-24-001319.hdr.sgml : 20240111
<ACCEPTANCE-DATETIME>20240111095431
ACCESSION NUMBER:		0001752724-24-001319
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20231031
FILED AS OF DATE:		20240111
DATE AS OF CHANGE:		20240111
EFFECTIVENESS DATE:		20240111

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-06416
		FILM NUMBER:		24528198

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
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      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.67000000</managementFee>
      <netOperatingExpenses>2.72000000</netOperatingExpenses>
      <marketPricePerShare>10.51000000</marketPricePerShare>
      <netAssetValuePerShare>11.98000000</netAssetValuePerShare>
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    <signature registrantSignedName="DTF Tax-Free Income 2028 Term Fund INC" signedDate="2024-01-09" signature="Dianna Wengler" title="VP and Asst Secretary"/>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-06416_50917866_1023.htm
<TEXT>

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<p align=center style="margin:0in;margin-bottom:.0001pt;margin-left:96.7pt;margin-right:96.75pt;margin-top:3.95pt;text-align:center;"><b><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Report of Independent
Registered Public Accounting Firm</font></b></p>

<p style="margin:0in;margin-top:.5pt;"><b><font face=Arial,sans-serif lang=EN-US style="font-size:8.5pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-left:5.95pt;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">To the Shareholders and Board of Directors of DTF Tax-Free
Income 2028 Term Fund Inc.</font></p>

<p style="margin:0in;margin-top:.05pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:5.95pt;margin-right:5.75pt;margin-top:.05pt;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">In planning and performing our audit of the financial
statements of DTF Tax-Free Income 2028 Term Fund Inc.</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">(the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Fund)</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">as</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">and</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">for</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">year</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">ended</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">October</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">31,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">2023,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">in</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accordance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">with</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">standards</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund&#8217;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&#8217;s internal control over financial reporting. Accordingly, we express
no such</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.8pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">opinion.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:5.65pt;margin-top:.05pt;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting. In fulfilling
this responsibility, estimates and judgments by management are required to
assess the expected benefits and related costs of controls. A company&#8217;s internal
control over financial reporting</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">is</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">a</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">process</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">designed</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">to</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">provide</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">reasonable</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">assurance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">regarding</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">reliability</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">financial</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">reporting and</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">preparation</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">financial</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">statements</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">for</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">external</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">purposes</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">in</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accordance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">with</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.15pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">U.S.</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">generally</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accepted accounting principles. A company&#8217;s internal control
over financial reporting includes those policies and procedures</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">that</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.75pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">(1)</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.75pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">pertain</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.65pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">to</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.7pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.7pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">maintenance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.7pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">records</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">that,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">in</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.7pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">reasonable</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">detail,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.7pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accurately</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">and</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">fairly</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">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 U.S. generally</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accepted</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">accounting</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">principles,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">and</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">that</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">receipts</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">and</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">expenditures</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.2pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">company</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">are</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">being</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">made only in accordance with
authorizations of management and directors of the company; and (3) provide
reasonable</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">assurance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">regarding</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">prevention</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">or</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">timely</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">detection</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">unauthorized</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">acquisition,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">use</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">or</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">disposition
of a company&#8217;s assets that could have a material effect on the financial</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">statements.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:5.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Also,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">projections</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">any</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">evaluation</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.55pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">effectiveness</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">to</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">future</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">periods</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">are</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">subject</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">to</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">risk</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.6pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">that
controls</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">may</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">become</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">inadequate</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">because</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">changes</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">in</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">conditions,</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">or</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">that</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">degree</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">compliance</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.25pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">with</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">the
policies or procedures may</font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;letter-spacing:-.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">deteriorate.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:5.75pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">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 Fund&#8217;s annual or interim financial statements will
not be prevented or detected on a timely basis.</font></p>

<p style="margin:0in;margin-top:.45pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:5.7pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Our consideration of the Fund&#8217;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 that might be material weaknesses under standards established by the
PCAOB. However, we noted no deficiencies in the Fund&#8217;s internal control over
financial reporting and its operation, including controls over safeguarding
securities, that we consider to be a material weakness as defined above as of
October 31, 2023.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:5.75pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">This report is intended solely for the information and use of
management and the Board of Directors of DTF Tax-Free Income 2028 Term Fund
Inc. and the Securities and Exchange Commission and is not intended to be and
should not be used by anyone other than these specified parties.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p align=right style="margin:0in;margin-bottom:.0001pt;margin-left:0in;margin-right:5.65pt;margin-top:.05pt;text-align:right;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">/s/
Ernst &amp; Young LLP</font></p>

<p style="margin:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:6.0pt;margin-right:357.95pt;margin-top:8.05pt;"><font face=Arial,sans-serif lang=EN-US style="font-size:9.0pt;">Chicago, Illinois December 15,
2023</font></p>




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<TYPE>ITEM 405 REG S-K
<SEQUENCE>3
<FILENAME>NCEN_811-06416_68606558_1023.htm
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<p style="margin-bottom:0in;margin-left:5.95pt;margin-right:5.0pt;margin-top:8.95pt;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Section 16(a) Beneficial
Ownership Reporting Compliance. </font></b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Section 30(h) of the Investment Company Act
of 1940 imposes the filing requirements of section 16 of the Securities
Exchange Act of 1934 upon (i) the registrant&#8217;s directors and officers, (ii) the
registrant&#8217;s investment adviser and certain of its affiliated persons and (iii)
every person who is directly or indirectly the beneficial owner of more than
10% of any class of the registrant&#8217;s outstanding securities (other than
short-term paper). Based solely on a review of the copies of Section 16(a)
forms furnished to the registrant, or written representations that no Forms 5
were required, the registrant believes that during the fiscal year ended
October 31, 2023 all such filing requirements were complied with, except for
one late Form 3 filing by Timothy P. Riordan, an officer of the</font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;letter-spacing:-.7pt;"> </font><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">registrant.</font></p>




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