Correspondence 0000913131-24-000001 from NICHOLAS EQUITY INCOME FUND, INC. (CIK 0000913131)
NICHOLAS EQUITY INCOME FUND, INC. (CIK 0000913131)
Date: May 17, 2024 · CIK: 0000913131 · Accession: 0000913131-24-000001
AI Filing Summary & Sentiment
File numbers found in text: 811-08062
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Investment Management, Disclosure Review Office Pearl Street, Suite 20-100 New York, N.Y. 10004-2616 RE: Sarbanes-Oxley Review of the Annual Report to Shareholders for Nicholas Equity Income Fund, Inc. (the “Fund”) Registration Nos. 033-69804/811-08062
Dear Ms. Hamilton,
This letter is being filed via EDGAR as Correspondence in response to your verbal comment on the Fund’s Annual Report for the periods ended March 31, 2022 and March 31, 2023, respectively, received on April 19, 2024. We appreciate your assistance in this matter. Your comments as we understood them are detailed below with our responses immediately following.
Comment 1
For Form N-CEN, the attachment in response to item G.1.a.iii, Independent public accountant’s report on internal control per the instructions should indicate the city and state where the letter was issued.
Response 1
The Fund has submitted a request to its independent auditors to include the city and state where the letter was issued when providing these letters to the Fund for inclusion in all future Form N-CEN filings. The next N-CEN submission will occur for the fiscal year ended March 31, 2024.
Comment 2
For Form N-CSR for the periods ended March 31, 2022 and March 31, 2023, the response to items 4.i. and 4.j. were omitted. The United States Securities and Exchange Commission requests that the Fund respond to these items for these periods in this letter correspondence and to respond to these items in all future Form N-CSR filings.
Response 2
For the periods ended March 31, 2022 and March 31, 2023, “not applicable” is the correct response for the Fund for items 4.i. and 4.j. for Form N-CSR.
Please call if you should have comments or questions regarding the above-noted responses. Thank you.
Very truly yours,
/s/ Jennifer R. Kloehn
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responseletternei.htm - Generated by SEC Publisher for SEC Filing
May 17, 2024
VIA EDGAR
Ms.
Lauren Hamilton
Staff
Accountant
United
States Securities and Exchange Commission
Division
of Investment Management, Disclosure Review Office
100
Pearl Street, Suite 20-100
New
York, N.Y. 10004-2616
RE: Sarbanes-Oxley Review of
the Annual Report to Shareholders for Nicholas Equity Income Fund, Inc. (the “Fund”)
Registration
Nos. 033-69804/811-08062
Dear
Ms. Hamilton,
This
letter is being filed via EDGAR as Correspondence in response to your verbal
comment on the Fund’s Annual Report for the periods ended March 31, 2022 and
March 31, 2023, respectively, received on April 19, 2024. We appreciate your
assistance in this matter. Your comments as we understood them are detailed
below with our responses immediately following.
Comment 1
For Form N-CEN, the attachment in response
to item G.1.a.iii, Independent public accountant’s report on internal control
per the instructions should indicate the city and state where the letter was
issued.
Response 1
The Fund has submitted a request to its
independent auditors to include the city and state where the letter was issued
when providing these letters to the Fund for inclusion in all future Form N-CEN
filings. The next N-CEN submission will occur for the fiscal year ended March
31, 2024.
Comment 2
For Form N-CSR for the periods ended March
31, 2022 and March 31, 2023, the response to items 4.i. and 4.j. were omitted.
The United
States Securities and Exchange Commission
requests that the Fund respond to these items for these periods in this letter
correspondence and to respond to these items in all future Form N-CSR filings.
Response 2
For the periods ended March 31, 2022 and
March 31, 2023, “not applicable” is the correct response for the Fund for items
4.i. and 4.j. for Form N-CSR.
Please
call if you should have comments or questions regarding the above-noted
responses. Thank you.
Very truly yours,
/s/ Jennifer R. Kloehn
Senior Vice President, Secretary and Treasurer
Cc: Jason T. Thompson