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
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File numbers found in text: 333-236312
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<TYPE>CORRESP
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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
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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
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
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