-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NaA3uDyLpRfMhO/tTJAkPCkw+xr3gYashJx09ywNPsOIttfYudDJ1f0akRBKYsZf
 qKBydwbR4F99g0MhV2Ed5w==

<SEC-DOCUMENT>0000899140-07-001573.txt : 20070918
<SEC-HEADER>0000899140-07-001573.hdr.sgml : 20070918
<ACCEPTANCE-DATETIME>20070918114228
ACCESSION NUMBER:		0000899140-07-001573
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070912
FILED AS OF DATE:		20070918
DATE AS OF CHANGE:		20070918

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Enhanced S&P 500 Covered Call Fund Inc.
		CENTRAL INDEX KEY:			0001331948
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0606

	BUSINESS ADDRESS:	
		STREET 1:		800 SCUDDERS MILL ROAD
		CITY:			PLAINSBORO
		STATE:			NJ
		ZIP:			08536
		BUSINESS PHONE:		609-282-1212

	MAIL ADDRESS:	
		STREET 1:		800 SCUDDERS MILL ROAD
		CITY:			PLAINSBORO
		STATE:			NJ
		ZIP:			08536

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Enhanced SYP 500 Covered Call Fund, Inc.
		DATE OF NAME CHANGE:	20050630

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			UNGER LAURA S
		CENTRAL INDEX KEY:			0001175992

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-21787
		FILM NUMBER:		071121722

	MAIL ADDRESS:	
		STREET 1:		100 ENTERPRISE WAY
		CITY:			SCOTTS VALLEY
		STATE:			CA
		ZIP:			95066
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>unger_beo3-091707ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-09-12</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001331948</issuerCik>
        <issuerName>Enhanced S&amp;P 500 Covered Call Fund Inc.</issuerName>
        <issuerTradingSymbol>BEO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001175992</rptOwnerCik>
            <rptOwnerName>UNGER LAURA S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>800 SCUDDERS MILL ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PLAINSBORO</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>08536</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <remarks>No securities are beneficially owned.</remarks>

    <ownerSignature>
        <signatureName>/s/ Donald C. Burke (Attorney-in-Fact)</signatureName>
        <signatureDate>2007-09-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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