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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

Date
February 24, 2023
Author
Not clearly detected
Form
CORRESP
Company
FT 10610 (CIK 0001956542)

Letter

Division of Investment Management 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

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CORRESP
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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