Correspondence 0001193125-23-054024 from Duff & Phelps Utility & Infrastructure Fund Inc. (DPG) (CIK 0001515671) (DPG)
Duff & Phelps Utility & Infrastructure Fund Inc. (DPG) (CIK 0001515671)
Date: Feb. 28, 2023 · CIK: 0001515671 · Accession: 0001193125-23-054024
AI Filing Summary & Sentiment
File numbers found in text: 811-22533
Letter
VIA EDGAR Securities and Exchange Commission Division of Investment Management 100 F Street N.E. Washington, DC 20549 Re: Duff & Phelps Utility and Infrastructure Fund Inc., File No.811-22533
Dear Mr. Ellington:
On behalf of the above-captioned registrant (the “Fund”), set forth below is a response to the comment that you provided by telephone on February 21, 2023 with respect to the Fund’s annual report to shareholders for the fiscal year ended October 31, 2022 (the “Annual Report”), which was included in a Form N-CSR filing of the Fund filed on January 6, 2023 (the “January 6 Form N-CSR Filing”).
COMMENT: You commented that the Management Discussion of Fund Performance in the Annual Report does not include a statement accompanying the graph and table to the effect that the graph and table do not reflect the deduction of taxes that a shareholder would pay on fund distributions or the sale of fund shares. You requested written confirmation that the Fund will comply with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 going forward in its annual reports to shareholders.
RESPONSE: The Fund will comply with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 in its annual reports to shareholders for the fiscal year ending October 31, 2023 and future years.
Should you have any follow-up questions concerning this letter, please do not hesitate to contact me at 312-917-6529 or Alan.Meder@dpimc.com.
Very truly yours,
/s/ Alan M. Meder
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CORRESP 1 filename1.htm Duff & Phelps Utility and Infrastructure Fund Inc. Duff & Phelps Utility and Infrastructure Fund Inc. 200 South Wacker Drive, Suite 500 Chicago, Illinois 60606 February 28, 2023 VIA EDGAR Kenneth Ellington Securities and Exchange Commission Division of Investment Management 100 F Street N.E. Washington, DC 20549 Re: Duff & Phelps Utility and Infrastructure Fund Inc., File No.811-22533 Dear Mr. Ellington: On behalf of the above-captioned registrant (the “Fund”), set forth below is a response to the comment that you provided by telephone on February 21, 2023 with respect to the Fund’s annual report to shareholders for the fiscal year ended October 31, 2022 (the “Annual Report”), which was included in a Form N-CSR filing of the Fund filed on January 6, 2023 (the “January 6 Form N-CSR Filing”). COMMENT: You commented that the Management Discussion of Fund Performance in the Annual Report does not include a statement accompanying the graph and table to the effect that the graph and table do not reflect the deduction of taxes that a shareholder would pay on fund distributions or the sale of fund shares. You requested written confirmation that the Fund will comply with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 going forward in its annual reports to shareholders. RESPONSE: The Fund will comply with the disclosure requirement of Instruction 4(g)(2)(B) to Item 24 of Form N-2 in its annual reports to shareholders for the fiscal year ending October 31, 2023 and future years. Should you have any follow-up questions concerning this letter, please do not hesitate to contact me at 312-917-6529 or Alan.Meder@dpimc.com. Very truly yours, /s/ Alan M. Meder Alan M. Meder Treasurer and Principal Financial Officer Duff & Phelps Utility and Infrastructure Fund Inc. cc: Lawrence R. Hamilton, Mayer Brown LLP