Correspondence 0001104659-23-044155 from Virtus Stone Harbor Emerging Markets Income Fund (EDF) (CIK 0001501103) (EDF)
Virtus Stone Harbor Emerging Markets Income Fund (EDF) (CIK 0001501103)
Date: April 11, 2023 · CIK: 0001501103 · Accession: 0001104659-23-044155
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File numbers found in text: 811-22473
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CORRESP
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One International Place
40th Floor
100 Oliver Street
Boston, MA 02110-2605
+1 617 728 7100 Main
+1 617 426 6567 Fax
www.dechert.com
Stephanie Capistron
stephanie.capistron@dechert.com
+1 617 728 7127 Direct
April 11, 2023
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549
Attn: Ms. Deborah O’Neal
Re: Virtus Stone Harbor Emerging Markets Income Fund (the “Registrant”)
Preliminary Proxy Statement on Schedule 14A
(File No. 811-22473)
Dear Ms. O’Neal:
This letter responds to the comment you provided
to me in a telephonic discussion on April 6, 2023 with respect to your review of the Registrant’s Preliminary Proxy Statement
on Schedule 14A (“Preliminary Proxy Statement”), as filed with the U.S. Securities and Exchange Commission on March 31,
2023. We have reproduced your comment below, followed by the Registrant’s response. Capitalized terms have the meanings attributed
to such terms in the Preliminary Proxy Statement.
Comment: In
the tables included in the discussion of Proposal 2, please include sub-headings indicating that EDI and EDF are the Acquired Fund and
Acquiring Fund, respectively.
Response: The
Registrant has incorporated this comment.
* * *
We believe that the foregoing has been responsive
to the Staff’s comment. Please call the undersigned at (617) 728-7127 if you wish to discuss this correspondence further.
Sincerely,
/s/ Stephanie A. Capistron
Stephanie A. Capistron
cc: Jennifer Fromm, Virtus Investment Partners