SEC Company Response from Angel Oak Financial Strategies Income Term Trust (FINS) (CIK 0001745059) (FINS) — Sep 7, 2021
Angel Oak Financial Strategies Income Term Trust (FINS) (CIK 0001745059)
Date: Sept. 7, 2021 · CIK: 0001745059 · Accession: 0001193125-21-266491
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File numbers found in text: 333-240132, 811-23358
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CORRESP 1 filename1.htm Angel Oak Financial Strategies Income Term Trust Angel Oak Financial Strategies Income Term Trust 3344 Peachtree Road NE, Suite 1725 Atlanta, Georgia 30326 VIA EDGAR September 7, 2021 Ms. Ashley Vroman-Lee U.S. Securities and Exchange Commission Division of Investment Management 100 F Street, N.E. Washington, DC 20549 Re: Angel Oak Financial Strategies Income Term Trust Registration Statement on Form N-2 File Nos. 333-240132; 811-23358 Dear Ms. Vroman-Lee: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Angel Oak Financial Strategies Income Term Trust, a Delaware statutory trust (the “Fund”), hereby respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on Form N-2 (File Nos. 333-240132; 811-23358) so that such Registration Statement may be declared effective at 9:00 a.m., Eastern Time, on September 9, 2021, or as soon as possible thereafter. The undersigned, in making this request for acceleration, hereby states that it is aware of its obligations under Rule 461 and the other applicable provisions of the Securities Act. The Fund requests that notification of such effectiveness be made by telephone call to Stephen T. Cohen of Dechert LLP, legal counsel to the Fund, at 202-261-3304. Very truly yours, Angel Oak Financial Strategies Income Term Trust By: /s/ Daniel Fazioli Name: Daniel Fazioli Title: Treasurer, Principal Financial Officer and Principal Accounting Officer