Correspondence 0001398344-24-020049 from Equalize Community Development Fund (CIK 0001582138)
Equalize Community Development Fund (CIK 0001582138)
Date: Nov. 6, 2024 · CIK: 0001582138 · Accession: 0001398344-24-020049
AI Filing Summary & Sentiment
File numbers found in text: 333-190432, 811-22875
Letter
VIA EDGAR Division of Investment Management 100 F Street NE Washington, D.C. 20549-8626 Re: Equalize Community Development Fund (the “Fund”) File Nos.: 333-190432 and 811-22875
Dear Mr. Ellington:
This letter responds to oral comments received from the staff (the “Staff”) of the Securities and Exchange Commission on October 31, 2024, regarding the Staff’s recent Sarbanes-Oxley review of the Fund’s annual report on Form N-CEN for the fiscal year ended June 30, 2024, as filed on September 9, 2024.
For your convenience, the Staff’s comment has been reproduced with the Fund’s response following the comment.
Form N-CEN – Response to Item D.10 (Market Price)
Staff Comment: Since the Fund is organized as a registered closed-end management investment company operating as an “interval fund” and its shares are not listed for trading on any national securities exchange, the Fund’s response to Item D.10 in Form N-CEN should be reflected as “N/A.” Please update in future filings.
Response: The Fund undertakes to make the requested disclosure in future filings.
If you have any questions regarding these responses, please contact the undersigned at (414) 287-9338.
Very truly yours,
Godfrey & Kahn, S.C.
Show Raw Text
CORRESP
1
filename1.htm
November 1, 2024
VIA EDGAR
Mr. Kenneth Ellington
U.S. Securities and Exchange Commission
Division of Investment Management
Disclosure Review and Accounting Office
100 F Street NE
Washington, D.C. 20549-8626
Re: Equalize Community Development Fund (the “Fund”)
File Nos.: 333-190432 and 811-22875
Dear Mr. Ellington:
This
letter responds to oral comments received from the staff (the “Staff”) of the Securities and Exchange Commission on October
31, 2024, regarding the Staff’s recent Sarbanes-Oxley review of the Fund’s annual report on Form N-CEN for the fiscal year
ended June 30, 2024, as filed on September 9, 2024.
For your convenience, the
Staff’s comment has been reproduced with the Fund’s response following the comment.
Form N-CEN – Response to Item D.10
(Market Price)
Staff Comment: Since the Fund is
organized as a registered closed-end management investment company operating as an “interval fund” and its shares are not
listed for trading on any national securities exchange, the Fund’s response to Item D.10 in Form N-CEN should be reflected as “N/A.”
Please update in future filings.
Response: The Fund undertakes to
make the requested disclosure in future filings.
If you have any questions
regarding these responses, please contact the undersigned at (414) 287-9338.
Very truly yours,
Godfrey & Kahn, S.C.
/s/ Christopher M. Cahlamer
Christopher M. Cahlamer