Correspondence 0001528621-22-001852 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2275 (CIK 0001902608)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2275 (CIK 0001902608)
Date: Nov. 29, 2022 · CIK: 0001902608 · Accession: 0001528621-22-001852
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File numbers found in text: 333-267985, 811-03763
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CORRESP
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Unassociated Document
Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
November 29, 2022
Via EDGAR Filing
Mr. Michael A. Rosenberg
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Guggenheim Defined Portfolios, Series 2275
Income & Treasury Limited Duration Portfolio
of Funds, Series 74
File Nos. 333-267985 and 811-03763
Dear Mr. Rosenberg:
This letter responds to
the comments given during a telephone conversation with our office regarding the registration statement on Form S-6 for Guggenheim
Defined Portfolios, Series 2275, filed on October 24, 2022, with the Securities and Exchange Commission. The registration statement
proposes to offer the Income & Treasury Limited Duration Portfolio of Funds, Series 74 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Investment Strategy
1. The
“Principal Investment Strategy” section states that the Closed-End Funds in which the trust invests may invest in bonds issued
by foreign governments, including emerging market governments, as well as mortgage-backed securities, convertible bonds, preferred securities,
corporate bonds, senior loans and junk bonds. Please add risk disclosure regarding these securities to the “Principal Risks”
section.
Response: The appropriate
risk disclosures will be included in the final prospectus based upon the trust’s portfolio. If the trust invests in these securities,
the trust will add the corresponding risk disclosures to the appropriate risk section(s).
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 the undersigned at (312) 845-3484.
Very truly yours,
Chapman
and Cutler LLP
By /s/ Morrison
C. Warren
Morrison C. Warren