Correspondence 0001528621-25-000339 from GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2494 (CIK 0002037697)
GUGGENHEIM DEFINED PORTFOLIOS, SERIES 2494 (CIK 0002037697)
Date: April 3, 2025 · CIK: 0002037697 · Accession: 0001528621-25-000339
AI Filing Summary & Sentiment
File numbers found in text: 333-285167, 811-03763
Letter
Via EDGAR Filing Division of Investment Management Securities and Exchange Commission Washington, DC 20549 Re: Guggenheim Defined Portfolios, Series 2494 Convertible & Income Portfolio of Funds, Series 43 File Nos. 333-285167 and 811-03763
Dear Mr. Brodsky:
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 2494, filed on February 24, 2025, with the Securities and Exchange Commission (the “Commission”). The registration statement proposes to offer the Convertible & Income Portfolio of Funds, Series 43 (the “trust”).
PROSPECTUS
Investment Summary — Principal Risks
1. The staff of the Commission (the “Staff”) notes the risk “The value of the fixed-income securities in the Closed-End Funds and ETFs will generally fall if interest rates, in general, rise” set forth in the “Principal Risks” section. Please revise this disclose as appropriate for current market conditions.
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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Chapman and Cutler LLP
320 South Canal Street, 27th Floor
Chicago, Illinois 60606
April 3, 2025
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 2494
Convertible & Income Portfolio of Funds,
Series 43
File Nos. 333-285167 and 811-03763
Dear Mr. Brodsky:
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 2494, filed on February 24, 2025, with the Securities and Exchange Commission (the “Commission”).
The registration statement proposes to offer the Convertible & Income Portfolio of Funds, Series 43 (the “trust”).
PROSPECTUS
Investment
Summary — Principal Risks
1. The
staff of the Commission (the “Staff”) notes the risk “The value of the fixed-income securities in the Closed-End
Funds and ETFs will generally fall if interest rates, in general, rise” set forth in the “Principal Risks” section.
Please revise this disclose as appropriate for current market conditions.
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