Correspondence 0001528621-24-000022 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2373 (CIK 0001983217)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2373 (CIK 0001983217)
Date: Jan. 18, 2024 · CIK: 0001983217 · Accession: 0001528621-24-000022
AI Filing Summary & Sentiment
File numbers found in text: 333-275594, 811-03763
Letter
Via EDGAR Filing Division of Investment Management Securities and Exchange Commission Washington, DC 20549 Re: Guggenheim Defined Portfolios, Series 2373 Balanced Income Builder Portfolio, Series 46 File Nos. 333-275594 and 811-03763
Dear Mr. Rosenberg:
This letter responds to the comment given during a telephone conversation with our office regarding the registration statement on Form S-6 for Guggenheim Defined Portfolios, Series 2373, filed on November 16, 2023, with the Securities and Exchange Commission. The registration statement proposes to offer the Balanced Income Builder Portfolio, Series 46 (the “trust”).
PROSPECTUS
Investment Summary — Principal Investment Strategy
1. Please disclose the risks associated with each asset class listed under the “Principal Investment Strategy” section.
Response: Once the portfolio is selected, a sentence will be added stating the types of investments that represent a significant amount of the trust’s assets as of the date of deposit. The “Principal Risks” section will be revised to match this list, as appropriate.
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
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Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
January 18, 2024
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 2373
Balanced Income Builder Portfolio, Series 46
File Nos. 333-275594 and 811-03763
Dear Mr. Rosenberg:
This letter responds to
the comment given during a telephone conversation with our office regarding the registration statement on Form S-6 for Guggenheim
Defined Portfolios, Series 2373, filed on November 16, 2023, with the Securities and Exchange Commission. The registration statement
proposes to offer the Balanced Income Builder Portfolio, Series 46 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Investment Strategy
1.
Please disclose the risks associated with each asset class listed under the “Principal Investment Strategy” section.
Response: Once
the portfolio is selected, a sentence will be added stating the types of investments that represent a significant amount of the trust’s
assets as of the date of deposit. The “Principal Risks” section will be revised to match this list, as appropriate.
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