<SEC-DOCUMENT>0001554625-14-000045-index.html : 20141204
<SEC-HEADER>0001554625-14-000045.hdr.sgml : 20141204
<ACCEPTANCE-DATETIME>20141022210524
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001554625-14-000045
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20141022

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Priority Income Fund, Inc.
		CENTRAL INDEX KEY:			0001554625
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10 EAST 40TH STREET
		STREET 2:		42ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016
		BUSINESS PHONE:		(212) 448-0702

	MAIL ADDRESS:	
		STREET 1:		10 EAST 40TH STREET
		STREET 2:		42ND FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10016

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Priority Senior Secured Income Fund, Inc.
		DATE OF NAME CHANGE:	20120719
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>sutherlandlooa01.jpg
<TEXT>
Document 2 - file: sutherlandlooa01.jpg

</DOCUMENT>
</SEC-DOCUMENT>