<SEC-DOCUMENT>0001554625-22-000013.txt : 20220607
<SEC-HEADER>0001554625-22-000013.hdr.sgml : 20220607
<ACCEPTANCE-DATETIME>20220125161113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001554625-22-000013
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220125

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Priority Income Fund, Inc.
		CENTRAL INDEX KEY:			0001554625
		IRS NUMBER:				460611646
		FISCAL YEAR END:			0630

	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>
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<title>Document</title></head><body><div id="i4dcc8fdb870e4247b888e6ed2d285bf5_33"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#91;Letterhead of Eversheds Sutherland (US) LLP&#93;</font></div><div style="text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">January 25, 2022</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">VIA EDGAR</font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Megan Miller</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Staff Accountant</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Division of Investment Management</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">United States Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">3 World Financial Center</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">New York, NY 10281</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Re&#58;  Priority Income Fund, Inc.</font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">        Registration Statement on Form N-2</font></div><div style="text-indent:22.5pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">(File Nos. 333-261816 and 811-22725)  </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Dear Ms. Miller&#58;</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">On behalf of Priority Income Fund, Inc. (the &#8220;Fund&#8221;), set forth below are the Fund&#8217;s responses to the oral comments provided by the staff of the Division of Investment Management (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;SEC&#8221;) to the Fund on January 4, 2022 regarding the Fund&#8217;s Registration Statement on Form N-2 (File Nos. 333-261816 and 811-22725) (the &#8220;Registration Statement&#8221;).</font></div><div><font><br></font></div><div style="text-align:center"><font style="color:#070707;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:700;line-height:112%;text-decoration:underline">Accounting Comments</font></div><div><font><br></font></div><div style="padding-left:36pt;text-indent:-18pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">1.</font><font style="color:#070707;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%;padding-left:8.02pt">Please explain why the Fund did not file Form N-PX for the periods ended June 30, 2020 and June 30, 2021.</font></div><div><font><br></font></div><div><font style="color:#070707;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:700;line-height:112%">Response&#58;</font><font style="color:#070707;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">       The Fund apologizes for the oversight and, on January 7, 2022, filed its Form N-PX for the periods ended June 30, 2020 and June 30, 2021.</font></div><div><font><br></font></div><div><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">*          *          *          *          *</font></div><div><font><br></font></div><div style="text-align:justify;text-indent:36pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">If you have any questions or additional comments concerning the foregoing, please contact the undersigned at (202) 383-0472.</font></div><div><font><br></font></div><div style="text-indent:252pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Sincerely,</font></div><div><font><br></font></div><div><font><br></font></div><div style="text-indent:252pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%;text-decoration:underline">&#47;s&#47; Cynthia R. Beyea</font></div><div style="text-indent:252pt"><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Cynthia R. Beyea</font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Verdana',sans-serif;font-size:10pt;font-weight:400;line-height:112%">cc&#58;       M. Grier Eliasek, Prospect Capital Management L.P.</font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
