<SEC-DOCUMENT>0000894189-21-000814.txt : 20210323
<SEC-HEADER>0000894189-21-000814.hdr.sgml : 20210323
<ACCEPTANCE-DATETIME>20210209123107
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000894189-21-000814
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210209

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MEXICO EQUITY & INCOME FUND INC
		CENTRAL INDEX KEY:			0000863900
		IRS NUMBER:				133576061
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		U.S. BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN STREET, LC-2
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202
		BUSINESS PHONE:		4147654499

	MAIL ADDRESS:	
		STREET 1:		U.S. BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN STREET, LC-2
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEXICO CONVERTIBLE ADVANTAGE FUND INC
		DATE OF NAME CHANGE:	19900807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEXICO ADVANTAGE FUND INC
		DATE OF NAME CHANGE:	19900805
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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      <div style="text-align: center; text-indent: -36pt; margin-left: 36pt;">The Mexico Equity and Income Fund, Inc.</div>
      <div style="text-align: center; text-indent: -36pt; margin-left: 36pt;">c/o U.S. Bancorp Fund Services, LLC</div>
      <div style="text-align: center; text-indent: -36pt; margin-left: 36pt;">615 E. Michigan Street</div>
      <div style="text-align: center;">Milwaukee, WI 53202</div>
      <div><br>
      </div>
      <div style="text-align: center;">February 9, 2021</div>
      <div>&#160;</div>
      <div style="text-indent: -36pt; margin-left: 36pt; font-weight: bold;"><u>FILED VIA EDGAR CORRESPONDENCE</u></div>
      <div>&#160;</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">Ms. Christina DiAngelo Fettig</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">U.S. Securities and Exchange Commission</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">Division of Investment Management</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">100 F Street, NE</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">Washington, DC 20549</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="za14c4a8dff474d91852c49279ed212c9" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 36pt; vertical-align: top; align: right;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div>The Mexico Equity and Income Fund, Inc.</div>
              <div>Form N-CSR filed on October 8, 2020<br>
                File Number: 811-06111 </div>
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      <div>&#160;</div>
      <div style="text-indent: -36pt; margin-left: 36pt;">Dear Ms. Fettig:</div>
      <div>&#160;</div>
      <div style="text-align: justify;">On behalf of The Mexico Equity and Income Fund, Inc. (the &#8220;Fund&#8221;), this letter is in response to the comment received on February 8, 2021 from the Staff
        of the US Securities and Exchange Commission regarding the Fund&#8217;s Form N-CSR filed on October 8, 2020 (the &#8220;Fund&#8217;s N-CSR&#8221;) under the Investment Company Act of 1940, as amended (the &#8220;1940 Act&#8221;), and the Fund&#8217;s response to the Staff&#8217;s comments
        submitted January 28, 2021.&#160; We have set forth below, in bold face type, the text of such comment, followed by the Fund&#8217;s response.</div>
      <div>&#160;</div>
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            <td style="width: 18pt; vertical-align: top; align: right; color: #000000; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">The Staff notes that, if the Fund is relying on the exemption provided by Rule 8b-16(b) under the 1940 Act, the Fund is required to include
                disclosures regarding its investment objectives, investment policies and investment risks per subsections (2) and (4) of Rule 8b-16(b).&#160; Please explain why such disclosure was not included in the Fund&#8217;s NCSR.</div>
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      <div>&#160;</div>
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                <div style="font-weight: bold;">
                  <div><font style="font-weight: bold;">RESPONSE: </font><font style="font-weight: normal;">The Fund responds by stating the required Rule 8b-16(b) disclosure was inadvertently omitted form the Fund&#8217;s N-CSR.&#160; The Fund will ensure that such disclosure will be included in its future Form N-CSR filings. In addition,
                      the Fund will include the required Rule 8b-16(b) disclosure in its next Form N-CSRS filing, for the period ended January 31, 2021.</font></div>
                </div>
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      </div>
      <div>&#160;</div>
      <div style="text-align: justify;">Should you have any additional questions or comments regarding this letter, please contact me at 410-658-7491.</div>
      <div>&#160;</div>
      <div style="margin-left: 445.3pt; font-family: 'Times New Roman',Times,serif;">Sincerely,</div>
      <div style="margin-left: 153pt;">&#160;</div>
      <div style="margin-left: 153pt;">&#160;</div>
      <div style="margin-left: 445.5pt; font-family: 'Times New Roman',Times,serif;">Stephanie Darling<font style="font-family: 'Times New Roman', Times, serif;"><br>
        </font>Chief Compliance Officer</div>
      <div>&#160;</div>
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