<SEC-DOCUMENT>0000894189-24-001997.txt : 20240426
<SEC-HEADER>0000894189-24-001997.hdr.sgml : 20240426
<ACCEPTANCE-DATETIME>20240328130249
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000894189-24-001997
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MEXICO EQUITY & INCOME FUND INC
		CENTRAL INDEX KEY:			0000863900
		ORGANIZATION NAME:           	
		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
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    <div>
      <div style="text-align: right;"><br>
        <br>
        March 27, 2024</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;">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 style="text-indent: -36pt; margin-left: 36pt;">Attn:&#160; Mr. Jeffrey Long</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zcbe046c9da5742a1a3ffa151b854f8b3" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div>The Mexico Equity and Income Fund, Inc.</div>
              <div>Form NCSR filed on October 6, 2023<br>
                File Number: 811-06111 </div>
            </td>
          </tr>

      </table>
      <div style="margin-left: 36pt;"><br>
      </div>
      <div style="text-indent: -36pt; margin-left: 36pt;">Dear Mr. Long:</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 comments received on February 28, 2024 from the Staff
        of the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) regarding the Fund&#8217;s Annual Report for the fiscal year ended July 31, 2023 (the &#8220;2023 Annual Report&#8221;) which was filed on October 6, 2023 on Form N-CSR (the &#8220;Fund&#8217;s N-CSR&#8221;) under the
        Investment Company Act of 1940, as amended (the &#8220;1940 Act&#8221;).&#160; We have set forth below, in bold face type, the text of each comment, followed by the Fund&#8217;s response.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zd289447b089945a19194bf49f617e784" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Reference to the first table under &#8220;Short- &amp; Long-Term Performance&#8221; heading on page 7 of the 2023 Annual Report &#8211; what is the basis for
                providing performance information for &#8220;MXE NAV Total Return w/Split Factor&#8221;?&#160; This performance data does not appear to be calculated in accordance with the requirements for performance calculations set forth in Form N-2.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; margin-left: 18pt;"><font style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">RESPONSE:&#160; </font>The Fund
        notes that the performance information for &#8220;MXE NAV Total Return w/Split Factor&#8221; is included in the &#8220;Letter to Stockholders&#8221; section at the beginning of the 2023 Annual Report.&#160; This section includes a variety of economic, financial and performance
        information that Pichardo Asset Management, the Fund&#8217;s investment adviser (the &#8220;Adviser&#8221;), deems relevant in discussing the Fund&#8217;s performance.&#160; The performance information and line graph required by Form N-2 is included later in the 2023 Annual
        Report on page 14.&#160; Going forward, if the Adviser determines to include performance information for &#8220;MXE NAV Total Return w/Split Factor&#8221; in the &#8220;Letter to Stockholders&#8221; portion of the Fund&#8217;s shareholder report, that information will be included in
        a footnote (rather than the performance table) and will include an explanation noting that it does not reflect the actual performance of the Fund during the indicated periods but rather a synthetic performance metric which (i) reflects how the Fund
        would have performed if the Fund&#8217;s rights offering in October 2021, which was dilutive to the Fund&#8217;s NAV per share, had not occurred and (ii) is calculated by adjusting the performance with a 0.79 split factor.</div>
      <div>&#160;</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
      </div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zcf01fc558ac24b87991dbb2fb6013a98" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000; font-weight: bold;">2.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Reference to the Line Graph and Performance Table on page 14 of the 2023 Annual Report &#8211; explain why the performance shown on the Line Graph does
                not align with the 10-year performance provided in the Performance Table.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; margin-left: 18pt;"><font style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">RESPONSE:&#160; </font>The Fund
        confirms that the annual returns (for the Fund&#8217;s NAV, the Fund&#8217;s market price and the index) included in the Performance Table on page 14 of the 2023 Annual Report are correct. Unfortunately, the line graph on the same page was inadvertently
        constructed using incorrect plot points.&#160; Measures will be taken to ensure the correct plot points are used to construct the line graphs included in future shareholder reports of the Fund.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z4ec7e969ad4c4ce2a7cfdfd6b932838e" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000; font-weight: bold;">3.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Reference is made to Item 11(b) of the Fund&#8217;s N-CSR &#8211; please note that the reference to &#8220;the second fiscal quarter of&#8221; in the disclosure is no
                longer required by Form N-CSR.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; margin-left: 18pt;"><font style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">RESPONSE:&#160; </font>The
        referenced language will be removed from the Fund&#8217;s future N-CSR filings.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zb0686c2d6ff1493a926c102917a6c0f9" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000; font-weight: bold;">4.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Reference is made to the Section 302 certifications attached as exhibits to the Fund&#8217;s N-CSR &#8211; please note that the reference to &#8220;the second fiscal
                quarter of&#8221; in Section 4(d) of such certifications is no longer required by Form N-CSR.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; margin-left: 18pt;"><font style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">RESPONSE:&#160; </font>The
        referenced language will be removed from the Section 302 certifications attached to the Fund&#8217;s future N-CSR filings.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z829ee419fe904091a1a8bab79fc2fd03" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; color: #000000; font-weight: bold;">5.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">The Commission notes that the Fund filed an N-CSR and an N-CSRS on April 10, 2023.&#160; Please explain the circumstances/reasons for making these two
                filings.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif; margin-left: 18pt;"><font style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">RESPONSE:&#160; </font>The Fund&#8217;s
        administrator has advised that the Fund&#8217;s semi-annual report to shareholders for the period ended January 31, 2023 was inadvertently filed initially as an annual N-CSR filing and, upon noticing the incorrect filing, it was re-filed as a semi-annual
        N-CSRS filing.</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Should you have any additional questions or comments regarding this letter, please contact me at (212) 885-5205.</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">
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              <td style="width: 50.00%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50%; text-align: left; vertical-align: bottom;">
                <div>
                  <div style="font-family: 'Times New Roman',Times,serif;">Sincerely,</div>
                  <div>&#160;</div>
                  <div style="font-family: 'Times New Roman',Times,serif;">/s/ Margaret M. Murphy</div>
                  <div style="margin-left: 292.5pt; font-family: 'Times New Roman',Times,serif;"> <br>
                  </div>
                  <div style="font-family: 'Times New Roman',Times,serif;">Margaret M. Murphy </div>
                </div>
              </td>
            </tr>

        </table>
      </div>
      <div>&#160;</div>
      <div>&#160;
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
