Correspondence 0001398344-22-024092 from Peak Income Plus Fund (CIK 0001930746)
Peak Income Plus Fund (CIK 0001930746)
Date: Dec. 6, 2022 · CIK: 0001930746 · Accession: 0001398344-22-024092
AI Filing Summary & Sentiment
File numbers found in text: 333-265380, 811-23808
Letter
Division of Investment Management, Disclosure Review and Accounting Office 100 Pearl Street, Suite 20-100 New York, NY 10004-2616 File Nos. 333-265380, 811-23808
Re: Peak Income Plus Fund
Dear Ms. Rotter,
Below are our responses to your comments provided in a phone conversation with Cassandra Borchers on December 6, 2022 with respect to Pre-Effective Amendment No. 1 to the registration statement of Peak Income Plus Fund (the “Registrant” or “Fund”), which Registrant has authorized us to make on its behalf.
1. The footnotes to the summary of fund expenses are incorrectly referenced in the fee table. Please review the references and confirm in correspondence that the correct references will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information requested will be updated in a Form 424 filing or a pre-effective amendment if required.
2. The title and date of the Financial Statements is missing. This was included on the November 30 email tract. Please confirm in correspondence that the title and date of the Financial Statements will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information requested will be updated in a Form 424 filing or a pre-effective amendment if required.
3. Please review the pagination between the auditor’s opinion and notes to the financial statements. Please confirm in correspondence that page numbers and headings will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information requested will be updated in a Form 424 filing or a pre-effective amendment if required.
* * *
Cassandra.Borchers@ThompsonHine.com Fax: 513.241.4771 Phone: 513.352.6632
Mindy Rotter, Esq., CPA
December 6, 2022
Page 2
If you have any further comments or require additional information, please contact Cassandra Borchers at 513-352-6632.
Sincerely,
/s/ Thompson Hine LLP
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CORRESP
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filename1.htm
December 6, 2022
VIA ELECTRONIC TRANSMISSION
Mindy Rotter, Esq., CPA
Division of Investment Management, Disclosure Review and Accounting Office
U.S. Securities and Exchange Commission
100 Pearl Street, Suite 20-100
New York, NY 10004-2616
Re: Peak Income Plus Fund
File Nos. 333-265380, 811-23808
Dear Ms. Rotter,
Below are our responses to your
comments provided in a phone conversation with Cassandra Borchers on December 6, 2022 with respect to Pre-Effective Amendment No. 1 to
the registration statement of Peak Income Plus Fund (the “Registrant” or “Fund”), which Registrant has authorized
us to make on its behalf.
1. The
footnotes to the summary of fund expenses are incorrectly referenced in the fee table. Please review the references and confirm in correspondence
that the correct references will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information
requested will be updated in a Form 424 filing or a pre-effective amendment if required.
2. The
title and date of the Financial Statements is missing. This was included on the November 30 email tract. Please confirm in correspondence
that the title and date of the Financial Statements will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information requested will
be updated in a Form 424 filing or a pre-effective amendment if required.
3. Please review
the pagination between the auditor’s opinion and notes to the financial statements. Please confirm in correspondence that page numbers
and headings will be updated in a Form 424 filing or a pre-effective amendment if required.
RESPONSE: We confirm that the information
requested will be updated in a Form 424 filing or a pre-effective amendment if required.
* * *
Cassandra.Borchers@ThompsonHine.com Fax:
513.241.4771 Phone: 513.352.6632
Mindy Rotter, Esq., CPA
December 6, 2022
Page 2
If you have any further comments or require additional
information, please contact Cassandra Borchers at 513-352-6632.
Sincerely,
/s/ Thompson Hine LLP
Thompson Hine, LLP
cc: Martin Dean, President