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SEWARD & KISSEL LLP

901 K Street, N.W.

Suite 800

Washington, D.C. 20001

Telephone: (202) 737-8833

Facsimile: (202) 737-5184

 

 

  February 21, 2019

 

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

  Re: Alliance California Municipal Income Fund, Inc. (the “Fund”)  
    File Nos. 333-82898 and 811-10575  

 

 

Dear Sir or Madam:

 

Attached herewith for filing is the Fund’s Preliminary Proxy Statement under Section 14 of the Securities Exchange Act of 1934, as amended, and Rule 14a-6 thereunder.

 

Please call Paul M. Miller or the undersigned at (202) 737-8833 with any comments or questions.

  Sincerely,
   
  /s/ Lancelot A. King
       Lancelot A. King

 

Attachment

cc: Paul M. Miller