Correspondence 0001528621-24-000916 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2430 (CIK 0002008087)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2430 (CIK 0002008087)
Date: Aug. 29, 2024 · CIK: 0002008087 · Accession: 0001528621-24-000916
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File numbers found in text: 333-280875, 811-03763
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CORRESP
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Unassociated Document
Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
August 29, 2024
Via EDGAR Filing
Mr. Michael Rosenberg
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Guggenheim Defined Portfolios, Series 2430
Global Balanced Income Builder Portfolio, Series
24
File Nos. 333-280875 and 811-03763
Dear Mr. Rosenberg:
This letter responds to
the comments given during a telephone conversation with our office regarding the registration statement on Form S-6 for Guggenheim
Defined Portfolios, Series 2430, filed on July 18, 2024, with the Securities and Exchange Commission (the “Commission”).
The registration statement proposes to offer the Global Balanced Income Builder Portfolio, Series 24 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Investment Strategy
1. With
respect to the disclosure “non-U.S. companies located in at least three different countries” set forth in the second
paragraph of the section entitled “Principal Investment Strategy,” please clarify whether such countries may be in
emerging markets.
Response: The referenced
disclosure has been revised as follows: “non-U.S. companies located in at least three different countries, as defined by Russell
Investments, which may include countries considered to be emerging markets.” (emphasis added)
2. Please
disclose concretely the trust’s actual investments as of the date of deposit, ensuring that the Principal Risks section only covers
risks associated with the trust’s actual investments at the date of deposit.
Response: Once
the portfolio is selected, disclosure will be added that states the types of investments that represent a significant amount of the trust’s
assets as of the date of deposit. The section entitled “Principal Risks” 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