SEC Company Response from RiverNorth Flexible Municipal Income Fund, (RFM) — Dec 5, 2025
RiverNorth Flexible Municipal Income Fund, Inc.
Date: Dec. 5, 2025 · CIK: 0001790177 · Accession: 0001398344-25-022032
AI Filing Summary & Sentiment
File numbers found in text: 333-281404, 811-23481
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CORRESP
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Faegre Drinker Biddle & Reath LLP
320 South Canal Street, Suite 3300
Chicago, IL 60606
(312) 569-1000 (Phone)
(312) 569-3000 (Facsimile)
www.faegredrinker.com
December 5, 2025
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Melissa McDonough
Re: RiverNorth Flexible Municipal Income
Fund, Inc. (the "Fund" or the "Registrant") (File Nos. 333-281404; 811-23481); Response to Examiner Comments on
N-CSR
Dear Ms. McDonough:
This letter responds to the staff's
comment that you provided on November 20, 2025, in connection with your review of the Fund's above-referenced shareholder report
("Shareholder Report") on Form N-CSR. For your convenience, we have repeated the comment below in bold, and our response follows
your comment. Capitalized terms not otherwise defined herein shall have the meaning ascribed to them in the Shareholder Report, unless
otherwise indicated.
1.
With respect to the significant returns of capital disclosed in the financial statements and in the 19(a) notices linked on the Fund's website, please consider modifying the tabular presentation of distribution information on the website to include monthly estimates of distributions comprising returns of capital to more clearly present the information to shareholders.
The Registrant will take this comment into
consideration when updating the Fund's website.
We trust that the foregoing is
responsive to your comment. Questions and comments concerning this filing may be directed to the undersigned at (312) 569-1107.
Sincerely,
/s/ David L. Williams
David L. Williams