SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person* EVERGREEN ATLANTIC LLC (Last) (First) (Middle) 2344 SPRUCE STREET SUITE A (Street) BOULDER CO 80302 (City) (State) (Zip)	2. Date of Event Requiring Statement (Month/Day/Year) 03/20/2015	3. Issuer Name and Ticker or Trading Symbol BOULDER GROWTH & INCOME FUND [ BIF ]
		4. Relationship of Reporting Person(s) to Issuer (Check all applicable) Director X 10% Owner Officer (give title below) Other (specify below)	5. If Amendment, Date of Original Filed (Month/Day/Year) 03/24/2015
			6. Individual or Joint/Group Filing (Check Applicable Line) Form filed by One Reporting Person X Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Common Stock	1,072,902(1)(2)(3)	D(4)(5)

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

1. Name and Address of Reporting Person* EVERGREEN ATLANTIC LLC (Last) (First) (Middle) 2344 SPRUCE STREET SUITE A (Street) BOULDER CO 80302 (City) (State) (Zip) Relationship of Reporting Person(s) to Issuer Director X 10% Owner Officer (give title below) Other (specify below)

1. Name and Address of Reporting Person* HOREJSI STEWART R (Last) (First) (Middle) 2121 E. CRAWFORD PLACE (Street) SALINA KS 67401 (City) (State) (Zip) Relationship of Reporting Person(s) to Issuer Director X 10% Owner Officer (give title below) Other (specify below)

1. Name and Address of Reporting Person* SUSAN L CICIORA TRUST (Last) (First) (Middle) C/O ALASKA TRUST COMPANY 1029 WEST 3RD AVENUE, SUITE 400 (Street) ANCHORAGE AK 99501 (City) (State) (Zip) Relationship of Reporting Person(s) to Issuer Director X 10% Owner Officer (give title below) Other (specify below)

1. Name and Address of Reporting Person* STEWART WEST INDIES TRUST (Last) (First) (Middle) C/O ALASKA TRUST COMPANY 1029 WEST 3RD AVENUE, SUITE 400 (Street) ANCHORAGE AK 99501 (City) (State) (Zip) Relationship of Reporting Person(s) to Issuer Director X 10% Owner Officer (give title below) Other (specify below)

Explanation of Responses:

1. On March 20, 2015, Boulder Total Return Fund, Inc. ("BTF"), The Denali Fund Inc. ("DNY") and First Opportunity Fund, Inc. ("FOFI") reorganized into Boulder Growth & Income Fund, Inc. ("BIF") (the "Reorganization") pursuant to that certain Agreement and Plan of Reorganization, dated as of March 5, 2015 (the "Agreement"). Pursuant to the Agreement, BIF acquired all of the assets and liabilities of BTF, DNY and FOFI in exchange for common shares of BIF (the "BIF Shares").

2. The Reorganization occurred based on the relative net asset values ("NAV") of BIF, BTF, DNY and FOFI as of the close of regular trading on the New York Stock Exchange on March 20, 2015. At such time, BIF reported net assets of $273,608,352.67 and a NAV per share of $10.73 and BTF reported net assets of $413,286,769.95 and a NAV per share of $33.50. Holders of BTF shares received 3.121182 BIF Shares for each BTF share owned. Fractional shares were paid in cash.

3. In connection with the Reorganization, Evergreen Atlantic LLC received 1,072,902 BIF Shares (and cash for fractional shares, if any) for its 343,749 shares of BTF.

4. The manager of Evergreen Atlantic LLC ("Evergreen Atlantic") is Stewart R. Horejsi. The members of Evergreen Atlantic are the Susan L. Ciciora Trust and the Stewart West Indies Trust. Mr. Horejsi may be deemed to control Evergreen Atlantic and may be deemed to possess indirect beneficial ownership of the shares held by Evergreen Atlantic.

5. Evergreen Atlantic and trusts, persons and entities affiliated with the reporting person(s), including Lola Brown Trust No. 1B, Ernest Horejsi Trust No. 1B, Mildred B. Horejsi Trust, Stewart West Indies Trust, Stewart R. Horejsi Trust No. 2, Susan L. Ciciora Trust, Susan L. Ciciora and Ellen O. Cooper (the "Horejsi Affiliates"), own an aggregate of 45,444,843 shares of BIF.

Remarks:

This Form 3/A (this "Amendment") is being filed by the Reporting Person to amend and restate in its entirety the Form 3 originally filed by the Reporting Person with the Securities and Exchange Commission on March 24, 2015 (the "Original Form 3"). This Amendment revises the Original Form 3 by (i) correcting the amount of securities beneficially owned following the Reorganization in Column 2 of Table I, which exact amount was unknown at the time of filing the Original Form 3, (ii) correcting the aggregate amount of BIF shares owned by the Horejsi Affiliates, which exact amount was unknown at the time of filing the original Form 3, and (iii) amending the footnotes to provide more adequate disclosure of the Reorganization.

	/s/ Stewart R. Horejsi, Manager	05/05/2015
	/s/ Douglas J. Blattmachr, President, Alaska Trust Company, trustee of the Susan L. Ciciora Trust. Member	05/05/2015
	/s/ Douglas J. Blattmachr, President, Alaska Trust Company, trustee of the Stewart West Indies Trust, Member	05/05/2015
	** Signature of Reporting Person	Date
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