June 26, 2015

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Alpine Total Dynamic Dividend Fund’s Form 8-K (Commission File No. 811-21980) dated June 26, 2015, and have the following comments:

1.	We agree with the statements made in the first four paragraphs.

2.	We have no basis on which to agree or disagree with the statements made in the last two paragraphs.

Yours truly,