<SEC-DOCUMENT>0000088053-23-000504.txt : 20230911
<SEC-HEADER>0000088053-23-000504.hdr.sgml : 20230911
<ACCEPTANCE-DATETIME>20230810123026
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000088053-23-000504
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS INSTITUTIONAL FUNDS
		CENTRAL INDEX KEY:			0000862157
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE INSTITUTIONAL FUNDS
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS INSTITUTIONAL FUNDS
		DATE OF NAME CHANGE:	20060206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER INSTITUTIONAL FUNDS
		DATE OF NAME CHANGE:	20030519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS INCOME TRUST
		CENTRAL INDEX KEY:			0000747677
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE INCOME TRUST
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS INCOME TRUST
		DATE OF NAME CHANGE:	20060207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER INCOME TRUST
		DATE OF NAME CHANGE:	20000616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EUROPEAN EQUITY FUND, INC / MD
		CENTRAL INDEX KEY:			0000791718
		IRS NUMBER:				260529973
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GERMANY FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS GLOBAL/INTERNATIONAL FUND, INC.
		CENTRAL INDEX KEY:			0000793597
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE GLOBAL/INTERNATIONAL FUND, INC.
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS GLOBAL/INTERNATIONAL FUND, INC.
		DATE OF NAME CHANGE:	20060207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLOBAL/INTERNATIONAL FUND INC
		DATE OF NAME CHANGE:	19980605

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS VARIABLE SERIES II
		CENTRAL INDEX KEY:			0000810573
		IRS NUMBER:				810105002
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE VARIABLE SERIES II
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS VARIABLE SERIES II
		DATE OF NAME CHANGE:	20060303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER VARIABLE SERIES II
		DATE OF NAME CHANGE:	20010501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS ASSET ALLOCATION TRUST
		CENTRAL INDEX KEY:			0000926425
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE ASSET ALLOCATION TRUST
		DATE OF NAME CHANGE:	20151019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE TARGET DATE SERIES
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS TARGET DATE SERIES
		DATE OF NAME CHANGE:	20071101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DWS STRATEGIC MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000846596
		IRS NUMBER:				363629052
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE STRATEGIC MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS STRATEGIC MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20060206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER STRATEGIC MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20010123

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CENTRAL & EASTERN EUROPE FUND, INC.
		CENTRAL INDEX KEY:			0000860489
		IRS NUMBER:				133556099
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTRAL EUROPE, RUSSIA & TURKEY FUND, INC.
		DATE OF NAME CHANGE:	20130429

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTRAL EUROPE & RUSSIA FUND, INC.
		DATE OF NAME CHANGE:	20070108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTRAL EUROPE & RUSSIA FUND INC
		DATE OF NAME CHANGE:	20030723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INVESTORS CASH TRUST
		CENTRAL INDEX KEY:			0000863209
		IRS NUMBER:				363708479
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW  YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW  YORK
		STATE:			NY
		ZIP:			10022-6225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DEUTSCHE DWS SECURITIES TRUST
		CENTRAL INDEX KEY:			0000088048
		IRS NUMBER:				132661231
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE SECURITIES TRUST
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS SECURITIES TRUST
		DATE OF NAME CHANGE:	20060207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER SECURITIES TRUST
		DATE OF NAME CHANGE:	19950908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DWS MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0000839533
		IRS NUMBER:				363605060
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225
		BUSINESS PHONE:		212-454-4500

	MAIL ADDRESS:	
		STREET 1:		875 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022-6225

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEUTSCHE MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20140811

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWS MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20060206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SCUDDER MUNICIPAL INCOME TRUST
		DATE OF NAME CHANGE:	20010123
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 97%"><IMG SRC="image_001.jpg" ALT=""></TD>
  <TD STYLE="width: 53%; border-bottom: Black 1pt solid">
    <P STYLE="font: 8.5pt/10pt Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: 0.1pt; color: #44546A">DWS Investment Management Americas,
    Inc.<BR>
    100 Summer Street</P>
    <P STYLE="font: 8.5pt/10pt Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: 0.1pt; color: #44546A">Boston, MA, 02110 USA<BR>
    <BR>
    </P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>
    <P STYLE="font: bold 7pt/10pt Arial, Helvetica, Sans-Serif; margin: 10pt 0 0; text-transform: uppercase; letter-spacing: 0.2pt">Diane
    KenneAlly</P>
    <P STYLE="font: 7.5pt/10pt Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: 0.1pt">&nbsp;</P>
    <P STYLE="font: 7.5pt/10pt Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: 0.1pt">Diane.kenneally@dws.com</P>
    <P STYLE="font: 7.5pt/10pt Arial, Helvetica, Sans-Serif; margin: 0; letter-spacing: 0.1pt">+1 617 295 3625</P></TD></TR>
</TABLE>

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"><BR>
</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 24pt; text-align: justify">August 10, 2023</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: left">Securities and Exchange Commission<BR>
Judiciary Plaza<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attn: Mindy Rotter</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Re:&#9;<B>SEC Sarbanes-Oxley Review of the DWS Family
of Funds</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Dear Ms. Rotter:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Thank
you for your comments received via a conference call held on July 11, 2023 regarding certain reports for
the DWS Family of Funds (each, a &ldquo;Fund&rdquo; and together, the &ldquo;Funds&rdquo;). We have considered
your comments and our responses are set forth below.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 1.<FONT STYLE="font-size: 7pt"></TD><TD STYLE="text-align: justify">With
respect to the line graph in the Annual Report to Shareholders as of December 31, 2022 for the DWS Equity
500 Index Fund, it appears that the line graph is labeled incorrectly. Please confirm it will be labeled
correctly going forward.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">In accordance
with the instructions to Item 27(b)(7)(ii)(a), the line graph should be based on the Fund&rsquo;s required
minimum initial investment if that amount exceeds $10,000. For the DWS Equity 500 Index Fund, the line
graph is based on the Fund&rsquo;s Institutional Class&rsquo;s minimum investment of $1,000,000. Going
forward, the label will reflect the Growth of $1,000,000 Investment.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 103.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B>
                               2.</FONT></TD><TD STYLE="text-align: justify">With respect to the Annual
Report to Shareholders as of August 31, 2022 for the DWS Multi-Asset Conservative Allocation Fund and
DWS Multi-Asset Moderate Allocation Fund, please add disclosure to the financial statements to inform
shareholders on how they may receive copies of the underlying DWS Funds&rsquo; financial statements.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">The Notes
to the Financial Statements includes the following disclosure: &ldquo;Each Underlying DWS Fund&rsquo;s
accounting policies and investment holdings are outlined in the Underlying DWS Fund&rsquo;s financial
statements and are available upon request.&rdquo; The Account Manager Resources page provides various
ways to contact DWS.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 3.<FONT STYLE="font-size: 7pt"></TD><TD STYLE="text-align: justify">The
prospectus dated December 1, 2022 for the DWS ESG Liquidity Fund, states that &ldquo;the Advisor applies
certain environmental, social and governance (&ldquo;ESG&rdquo;) criteria and seeks to buy securities
that the Advisor determines present minimal credit risks&rdquo;. Please provide the following information:
(i) number of issuers held as of August 31, 2022 that met the ESG criteria, (ii) the value of such securities,
and (iii) current number of issues held by the portfolio that meet the ESG criteria along with the value
of such securities.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 112.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">As
of August 31, 2022, there were 64 issues held by the DWS ESG Liquidity Fund that met the Advisor&rsquo;s
ESG criteria which represented approximately 92% of the Fund&rsquo;s assets.&nbsp; The market value of
the issues that met the Advisor&rsquo;s ESG criteria as of August 31, 2022 was $524,696,997 and the total
market value of the Fund&rsquo;s assets as of that same date was $570,462,733.&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 112.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">As
of July 26, 2023, there were 75 issues held by the Fund that met the Advisor&rsquo;s ESG criteria which
represented approximately 99% of the Fund&rsquo;s assets.&nbsp; The market value of the issues that met
the Advisor&rsquo;s ESG criteria as of July 26, 2023 was $440,520,597 and the total market value of the
Fund&rsquo;s assets as of that same date was $443,561,426.&nbsp; </FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 4.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>With
respect to the Annual Report to Shareholders as of (i) September 30, 2022 for the DWS Short Duration
Fund, (ii) December 31, 2022 for DWS RREEF Global Real Estate Securities Fund, and (iii) December 31,
2022 for DWS Small Mid Cap Value VIP, respectively, the Statement of Assets and Liabilities discloses
a cash overdraft account. Please explain the reason for each cash overdraft.</B></FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">With respect
to DWS Short Duration Fund, the custody overdraft was due to a failed trade and an adjustment was reflected
in the financial statements.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">With respect
to the DWS RREEF Global Real Estate Securities Fund, the custody account as of December 31, 2022 was not
overdrawn. The cash overdraft reflected in the financial statements is the result of duplicate payments
reflected in custody that were not reflected on the financial statements.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">With
respect to the DWS Small Mid Cap Value VIP overdraft, the custody balance was overdrawn due to a
redemption. The DWS Small Cap Value VIP is part of the Line of Credit, however, the Line of Credit
threshold is $100,000 so no loan was taken to cover the overdraft<FONT STYLE="font-family: Calibri, Helvetica, Sans-Serif">.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 103.7pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 103.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 5.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT>With
respect to the Annual Report to Shareholders as of October 31, 2022 for the DWS Emerging Markets Fixed
Income Fund, the fund is identified as a non-diversified portfolio. It appears that the fund is operating
as a diversified portfolio. Please confirm that if the fund has been operating as diversified over three
years, shareholder approval will be received prior to changing back to non-diversified.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 112.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">On
October 31, 2022, the DWS Emerging Markets Fixed Income Fund operated as non-diversified.&nbsp; The Advisor
uses the ultimate issuer for purposes of monitoring compliance with the 1940 Act diversification requirements.
On October 31, 2022, the Fund held 5.2% in the Republic of Columbia, 5.5% in the African Development Bank,
5.3% in the Egypt Government, 6.5% in the Mexican Government, and 11.3% in the Republic of Turkey.&nbsp;
The Fund has not operated as diversified continuously over a three-year period and therefore continues
to maintain it non-diversified classification.&nbsp; </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 6.<FONT STYLE="font-size: 7pt"> </TD><TD STYLE="text-align: justify">With
respect to the Form N-CEN for The European Equity Fund, Inc, filed on March 13, 2023, the response provided
to Item C-8 was &ldquo;no.&rdquo; In the financial statements as of December 31, 2022, The European Equity
Fund, Inc. disclosed a waiver in the Statement of Operations and the Notes to the Financial Statements.
Please explain the differences in disclosure.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">On the
Form N-CEN for The European Equity Fund, Inc., filed on March 13, 2023, the response was yes for Item
C-8 (a) and C-8 (b) and the response was no to Item C-8 (c) and C-8 (d). This response is consistent to
the waiver disclosure in the Annual Report to Shareholders as of December 31, 2022.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B> 7.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT>The
DWS website indicates that Sylvia Szczepek and Sebastian Kahlfeld manage The Central and Eastern Europe
Fund, Inc. Form N-CSR filed on December 29, 2022, Item 8, Portfolio Managers of Closed-End Management
Investment Companies, includes only Sebastian Kahlfeld. Please describe Sylvia Szczepek&rsquo;s role
and why information was not included for her in Item 8.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">As disclosed
in the Annual Report to Shareholders as of October 31, 2022, effective August 1, 2022, Sebastian Kahlfeld,
formerly the Fund&rsquo;s deputy portfolio manager, replaced Sylwia Szczepek as the portfolio manager
of the Fund and Ms. Szczepek assumed the role of deputy portfolio manager. For Item 8 of the Form N-CSR,
DWS&rsquo;s policy is to include the named portfolio manager of the Fund at the end of the period and
not include the Fund&rsquo;s deputy portfolio manager(s).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 8.<FONT STYLE="font-size: 7pt"></TD><TD STYLE="text-align: justify">For
The European Equity Fund, Inc., please confirm the correct name of the Fund and ensure that the name
of the Fund will be consistent on Form N-CSR and Form N-CEN filings going forward.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">The correct
name of the Fund is The European Equity Fund, Inc. and will be used consistently in the filings going
forward. Since there is already a Company in the SEC EDGAR system with the same name, the SEC EDGAR system
conformed the name removing &ldquo;The&rdquo; and adding &ldquo;/MD&rdquo; since the SEC cannot have companies
with the same name in SEC EDGAR system. In future filing, European Equity Fund, Inc/MD will continue to
show in the banner in the SEC EDGAR system.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 9.<FONT STYLE="font-size: 7pt"></TD><TD STYLE="text-align: justify">With
respect to Item 12 of Form N-CSR for the DWS Municipal Income Trust and the DWS Strategic Municipal Income
Trust filed on February 3, 2023, it appears the item header is incorrect. Please update as necessary
and amend each of the filings.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">The header
was corrected and amended filings were made on August 2, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 10.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT>With
respect to Form N-CSR for DWS Strategic Municipal Income Trust filed on February 3, 2023, the date of
the reporting period was May 31, 2022. Please update in the amended filing.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 76.5pt; text-align: justify; text-indent: 0.5in">The
date was corrected and an amended filing was made on August 2, 2023.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 11.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT>In
the most recent update of Form N-CSR in January 2022, Item 4 (i) and Item 4 (j) were added. These items
are required to be addressed even when not applicable. Please provide answers in correspondence and confirm
these items will be responded to going forward.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">We confirm
that Items 4(i) and 4(j) are not applicable for our funds. In future filings, we will include these items
and indicate that each are not applicable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 31.7pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 40.5pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Comment</B></FONT> 12.<FONT STYLE="font-size: 7pt"></TD><TD STYLE="text-align: justify">With
respect to the Annual Report to Shareholders as of December 31, 2022, for the DWS RREEF Real Estate Securities
Fund, the audit opinion includes the following: &ldquo;Our procedures included confirmation of securities
owned as of December 31, 2021&rdquo;. The date should have been as of December 31, 2022. Please correct
audit opinion and file an amended N-CSR.</TD></TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 112.5pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-weight: normal">The
date in the opinion was corrected and an amended filing was made on August 2, 2023.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 112.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 103.5pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">* * * * *</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">If you have
any questions, please feel free to contact me at (617) 295-3625.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 3in; text-align: justify">Very truly
yours,</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify"><U>/s/ Diane
Kenneally </U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">Diane Kenneally</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">Treasurer,
DWS Family of Funds</P></FONT>


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