Correspondence 0001445546-23-001595 from FT 10610 (CIK 0001956542)
FT 10610 (CIK 0001956542)
Date: Feb. 24, 2023 · CIK: 0001956542 · Accession: 0001445546-23-001595
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File numbers found in text: 333-269473
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Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
T 312.845.3000
F 312.701.2361
www.chapman.com
February 24, 2023
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 10610
Dividend Growers and Tax-Advantaged Income Portfolio, Series 34
(the “Trust”)
CIK No. 1956542 File No. 333-269473
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
Risk Factors
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:If, based on the
Trust’s final portfolio, the Trust has material exposure to any jurisdictions experiencing financial distress, relevant disclosure
will be added to the Trust’s prospectus.
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