Correspondence 0001528621-25-000122 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2472 (CIK 0002037667)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2472 (CIK 0002037667)
Date: Feb. 4, 2025 · CIK: 0002037667 · Accession: 0001528621-25-000122
AI Filing Summary & Sentiment
File numbers found in text: 333-284068, 811-03763
Letter
Via EDGAR Filing Division of Investment Management Securities and Exchange Commission Washington, DC 20549 Re: Guggenheim Defined Portfolios, Series 2472 Diversified Credit Portfolio of ETFs, Series File Nos. 333-284068 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 2472, filed on December 27, 2024, with the Securities and Exchange Commission (the “Commission”). The registration statement proposes to offer the Diversified Credit Portfolio of ETFs, Series 26 (the “trust”).
PROSPECTUS
Investment Summary — Principal Risks
1. Please disclose under Principal Risks that the ETFs may invest in convertibles.
Response: Once the portfolio is selected, the section entitled Principal Risks will be revised to match the selected portfolio, including risks related to ETFs that may invest convertible securities, if appropriate.
Investment Summary — Principal Risks
2. Please disclose the risks of holding ETFs that invest substantially all of its assets in preferred securities.
Response: Once the portfolio is selected, the section entitled Principal Risks will be revised to match the selected portfolio, including risks related to ETFs that invest substantially all of its assets in preferred securities, if appropriate.
Investment Summary — Principal Risks – Page 5
3. The staff of the Commission notes the risk “The trust invests in shares of ETFs” set forth in the Principal Risks section. Please add to the risk disclosure the risk of ETFs trading at a premium to their NAV (e.g., the Trust will pay more that the ETF’s NAV).
Response: Pursuant to the Staff’s comment, the referenced disclosure has been revised accordingly.
* * * * *
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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Unassociated Document
Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
February 4, 2025
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 2472
Diversified Credit Portfolio of ETFs, Series
26
File Nos. 333-284068 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 2472, filed on December 27, 2024, with the Securities and Exchange Commission (the “Commission”).
The registration statement proposes to offer the Diversified Credit Portfolio of ETFs, Series 26 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Risks
1. Please
disclose under Principal Risks that the ETFs may invest in convertibles.
Response: Once the
portfolio is selected, the section entitled Principal Risks will be revised to match the selected portfolio, including risks related to
ETFs that may invest convertible securities, if appropriate.
Investment
Summary — Principal Risks
2. Please
disclose the risks of holding ETFs that invest substantially all of its assets in preferred securities.
Response: Once the
portfolio is selected, the section entitled Principal Risks will be revised to match the selected portfolio, including risks related to
ETFs that invest substantially all of its assets in preferred securities, if appropriate.
Investment
Summary — Principal Risks – Page 5
3. The
staff of the Commission notes the risk “The trust invests in shares of ETFs” set forth in the Principal Risks section. Please
add to the risk disclosure the risk of ETFs trading at a premium to their NAV (e.g., the Trust will pay more that the ETF’s
NAV).
Response: Pursuant
to the Staff’s comment, the referenced disclosure has been revised accordingly.
* * * * *
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