SEC Company Response from FT 8492 (CIK 0001793644) — Jan 6, 2020
FT 8492 (CIK 0001793644)
Date: Jan. 6, 2020 · CIK: 0001793644 · Accession: 0001445546-20-000064
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File numbers found in text: 333-235496
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Chapman and Cutler LLP 111 West Monroe Street
Chicago, Illinois 60603
January 6, 2020
Mark Cowan
U.S. Securities and Exchange Commission
Division of Investment Management
Disclosure Review Office
100 F Street, N.E.
Washington, D.C. 20549
Re: FT 8492
Dividend Growers and Tax-Advantaged Income Portfolio, Series 22
(the "Trust")
CIK No. 1793644 File No. 333-235496
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Dear Mr. Cowan:
We received your comments regarding the Registration Statement for the
above captioned Trust. This letter serves to respond to your comments.
COMMENTS
Portfolio
_________
1. IF THE TRUST WILL HAVE MATERIAL EXPOSURE TO THE MUNICIPAL BONDS ISSUED
BY ANY JURISDICTION EXPERIENCING FINANCIAL DISTRESS, PLEASE IDENTIFY THAT
JURISDICTION AND ADD RELEVANT RISK DISCLOSURE.
Response: The Trust does not expect to have material exposure to municipal
bonds issued by any jurisdiction experiencing financial distress.
2. PLEASE RECONCILE THE STATEMENT THAT THE INCOME FROM THE MUNICIPAL
SECURITIES IS EXEMPT FROM FEDERAL INCOME TAX WITH THE REFERENCE TO THE TRUST'S
MUNICIPAL INVESTMENTS WHICH ARE NOT TAX-EXEMPT.
Response: The prospectus has been revised in accordance with this comment.
We appreciate your prompt attention to this Registration Statement. If you
have any questions or comments or would like to discuss our responses to your
questions please feel free to contact Brian D. Free at (312) 845-3017 or the
undersigned at (312) 845-3721.
Very truly yours,
CHAPMAN AND CUTLER LLP
By /s/ Daniel J. Fallon
_____________________
Daniel J. Fallon
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