Global Income Fund, Inc.

11 Hanover Square

New York, NY 10005

 

October 7, 2011

 

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:

Preliminary Proxy Statement for Global Income Fund, Inc. (File No. 811-08025)

 

Dear Sir or Madam:

 

On behalf of Global Income Fund, Inc. (the “Fund”), transmitted herewith for filing pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended, is a preliminary proxy statement to be used in connection with a special meeting of the shareholders of the Fund.

 

If you have any questions or comments regarding the foregoing, please contact Darrell Mounts at 202-778-9298 or Yoon Choo at 202-778-9340 at K&L Gates LLP, legal counsel to the Fund.  Thank you.

 

Sincerely,

/s/ John F. Ramirez

Secretary

Enclosure

cc:           Thomas B. Winmill, Esq.

Thomas O’Malley

Global Income Fund, Inc.