0001445546-12-002643.txt : 20120731 0001445546-12-002643.hdr.sgml : 20120731 20120614141434 ACCESSION NUMBER: 0001445546-12-002643 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST TRUST MORTGAGE INCOME FUND CENTRAL INDEX KEY: 0001319183 IRS NUMBER: 356758396 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 BUSINESS PHONE: 630765-8000 MAIL ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 FORMER COMPANY: FORMER CONFORMED NAME: FIRST TRUST/FIDAC MORTGAGE INCOME FUND DATE OF NAME CHANGE: 20050228 CORRESP 1 filename1.txt First Trust Mortgage Income Fund 120 East Liberty Drive, Suite 400 Wheaton, Illinois 60187 June 14, 2012 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: First Trust Mortgage Income Fund (Registration Nos. 333-170228 and 811-21727) Ladies and Gentlemen: The undersigned, First Trust Mortgage Income Fund, Registrant, pursuant to the provisions of Rule 461 of the General Rules and Conditions of the Securities and Exchange Commission under the Securities Act of 1933, as amended, hereby respectfully requests that the Commission grant acceleration of the effectiveness of Pre-Effective Amendment No. 2 to the Registrant's Registration Statement on Form N-2, filed on June 14, 2012, so that the same may become effective at 1 p.m., Eastern Time on June 15, 2012, or as soon thereafter as practicable. The Registrant hereby acknowledges that: o should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filings; and o the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, First Trust Mortgage Income Fund By: /s/ W. Scott Jardine ---------------------------------------- W. Scott Jardine, Secretary