Correspondence 0001528621-24-000981 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2440 (CIK 0002034987)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2440 (CIK 0002034987)
Date: Sept. 23, 2024 · CIK: 0002034987 · Accession: 0001528621-24-000981
AI Filing Summary & Sentiment
File numbers found in text: 333-281742, 811-03763
Letter
Via EDGAR Filing Division of Investment Management Securities and Exchange Commission Washington, DC 20549 Re: Guggenheim Defined Portfolios, Series 2440 Balanced Income Builder Portfolio, Series 49 File Nos. 333-281742 and 811-03763
Dear Mr. Brodsky:
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 2440, filed on August 23, 2024, with the Securities and Exchange Commission (the “Commission”). The registration statement proposes to offer the Balanced Income Builder Portfolio, Series 49 (the “trust”).
PROSPECTUS
Investment Summary — Principal Investment Strategy
1. 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
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Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
September 23, 2024
Via EDGAR Filing
Mr. Aaron Brodsky
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Guggenheim Defined Portfolios, Series 2440
Balanced Income Builder Portfolio, Series 49
File Nos. 333-281742 and 811-03763
Dear Mr. Brodsky:
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 2440, filed on August 23, 2024, with the Securities and Exchange Commission (the “Commission”).
The registration statement proposes to offer the Balanced Income Builder Portfolio, Series 49 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Investment Strategy
1. 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