Correspondence 0001528621-24-000355 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2395 (CIK 0001983248)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2395 (CIK 0001983248)
Date: April 2, 2024 · CIK: 0001983248 · Accession: 0001528621-24-000355
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File numbers found in text: 333-277258, 811-03763
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CORRESP
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Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
April 2, 2024
Via EDGAR Filing
Ms. Ashley Vroman-Lee
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Guggenheim Defined Portfolios, Series 2395
Convertible & Income Portfolio of Funds,
Series 41
File Nos. 333-277258 and 811-03763
Dear Ms. Vroman-Lee:
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 2395, filed on February 22, 2024, with the Securities and Exchange Commission. The registration statement
proposes to offer the Convertible & Income Portfolio of Funds, Series 41 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Investment Strategies
1. We
note that the potential for capital appreciation is a part of the investment objective of the trust, however, there is no mention of this
in the principal investment strategies. Please consider including how the trust intends to achieve this investment objective.
Response: In
response to this comment, the fifth paragraph under the “Principal Investment Strategy” section will be revised to state:
“Guggenheim Funds, through proprietary research and strategic alliances, will strive to select Closed-End Funds and ETFs featuring
the potential for current income, the potential for capital appreciation, diversification and overall liquidity.”
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