Mayer Brown LLP
1999 K Street NW
Washington, DC 20006
Adam D. Kanter
Direct Dial: (202) 263-3164
Facsimile: (202) 263-5385
Email: akanter@mayerbrown.com
December 11, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | DNP Select Income Fund Inc. |
| Registration Statement on Form N-14 (File No. 811-04915) |
Ladies and Gentlemen:
On behalf of DNP Select Income Fund Inc., a Maryland corporation registered under the Investment Company Act of 1940 (the “Investment Company Act”) as a closed-end diversified management investment company (the “Company”), filed herewith is a Registration Statement on Form N-14, filed under the Securities Act of 1933 and the Investment Company Act.
Please direct any questions regarding this filing to the undersigned at (202) 263-3164 or AKanter@mayerbrown.com, or to Lawrence R. Hamilton at (312) 701-7055 or LHamilton@mayerbrown.com.
Very truly yours,
/s/ Adam D. Kanter
Adam D. Kanter