GLOBAL INCOME FUND, INC.
11 Hanover Square
New York, New York 10005
July 20, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Global Income Fund, Inc. Commission File No. 811-08025 Proxy
Solicitation Material for Annual Meeting of Stockholders
Ladies and Gentlemen:
On behalf of Global Income Fund, Inc. (the "Fund"), transmitted herewith
for filing via the EDGAR filing system are the preliminary forms of the Notice
of Annual Meeting of Stockholders and Proxy Statement (the "Annual Meeting Proxy
Statement") and Proxy on Schedule 14A in connection with the Fund's Annual
Meeting of Stockholders in the form in which that material is expected to be
furnished to stockholders.
Should you have any questions or comments concerning the Annual Meeting
Proxy Statement, please contact R. Darrell Mounts, Esq. of Kirkpatrick &
Lockhart Preston Gates Ellis LLP, counsel to the Fund, at 1-202-778-9298.
Very truly yours,
/s/ John F. Ramirez
-------------------
John F. Ramirez
Secretary
Enclosures
VIA EDGAR