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