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SEC Company Response from FT 8597 (CIK 0001796779) — Feb 26, 2020

FT 8597 (CIK 0001796779)
Date: Feb. 26, 2020 · CIK: 0001796779 · Accession: 0001445546-20-001154

AI Filing Summary & Sentiment

File numbers found in text: 333-236312

Date
February 26, 2020
Author
Not clearly detected
Form
CORRESP
Company
FT 8597 (CIK 0001796779)

Letter

Chapman and Cutler LLP 111 West Monroe Street Chicago, Illinois 60603 February 26, 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 8597 Dividend Growers and Tax-Advantaged Income Portfolio, Series 23 (the "Trust") CIK No. 1796779 File No. 333-236312 --------------------------------------------------------------------------------

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

Registration Statement ______________________

1. PLEASE INCLUDE THE SIGNATURE FOR THE CHIEF EXECUTIVE OFFICER, PRINCIPAL FINANCIAL OFFICER, PRINCIPAL ACCOUNTING OFFICER OR COMPTROLLER AND MAJORITY OF TRUSTEES OF THE GENERAL PARTNER. PLEASE ALSO INCLUDE A NEW POWER OF ATTORNEY.

Response: The final Registration Statement for the Trust will be updated in accordance with this comment.

Risk Factors ____________

2. 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 securities issued by any jurisdiction experiencing financial distress.

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

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Chapman and Cutler LLP                                  111 West Monroe Street
                                                        Chicago, Illinois  60603

                              February 26, 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 8597
        Dividend Growers and Tax-Advantaged Income Portfolio, Series 23
                                 (the "Trust")
                      CIK No. 1796779 File No. 333-236312
--------------------------------------------------------------------------------

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

Registration Statement
______________________

      1. PLEASE INCLUDE THE SIGNATURE FOR THE CHIEF EXECUTIVE OFFICER, PRINCIPAL
FINANCIAL  OFFICER,  PRINCIPAL ACCOUNTING OFFICER OR COMPTROLLER AND MAJORITY OF
TRUSTEES OF THE GENERAL PARTNER. PLEASE ALSO INCLUDE A NEW POWER OF ATTORNEY.

      Response:  The  final Registration Statement for the Trust will be updated
in accordance with this comment.

Risk Factors
____________

      2.  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
securities issued by any jurisdiction experiencing financial distress.

      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

</TEXT>
</DOCUMENT>