igicorresp7-21.htm
[Logo – American
Funds®]
International
Growth and Income Fund, Inc.
One Market, Steuart
Tower
Suite
1800
San Francisco,
California 94105
Phone (415)
421-9360
Patrick
Quan
Secretary
July 21,
2009
Ms. Laura Hatch,
Staff Accountant
U.S. Securities and
Exchange Commission
100 F Street,
NE
Washington, DC
20549
Re:
|
International
Growth and Income Fund, Inc.
|
|
File
Nos. 811-22215 and 033-152323
|
Dear Ms.
Hatch:
This letter is in
response to oral comments we received from you on July 17, 2009 to the fund’s
Post-Effective Amendment No. 2 to the Registration Statement under the
Securities Act of 1933 and Amendment No. 4 to the Registration Statement under
the Investment Company Act of 1940. We appreciate your prompt
response to the filing.
Our responses to
your comments are set forth below. We will incorporate any changes to the fund’s
Registration Statement in a filing pursuant to Rule 485(b) to be automatically
effective on September 1, 2009.
1. Investment
objective – page 1 of the fund’s prospectus
Comment: The
fund’s stated investment objective on page 1 of the prospectus differs in its
description of the growth aspect of the objective from the investment objective
in the Investment objective, strategies and risks section on page 7 of the
prospectus.
Response: We
will conform the language on page 7 of the prospectus to the investment
objective stated on page 1 of the prospectus.
2. Fees
and expenses of the fund – page 1 of the fund’s prospectus
Comment: Please
conform the heading of the Shareholder fees table to the wording in Form
N-1A.
Response: We
will add the word “fees” to the parenthetical under the heading “Shareholder
fees” to conform to the wording in Form N-1A.
3. Fees
and expenses of the fund – page 2 of the fund’s prospectus
Comment: The
footnote following the examples table should refer to the fact that the amount
is estimated. In addition, the footnote should not be applicable to
the F-2 share class in the examples table.
Response: We
will modify the footnote to clarify that the amounts are estimated and will
remove the reference to the footnote from the F-2 share class in the examples
table.
The changes
described above will also be made to the fund’s retirement plan prospectus, to
the extent the change applies to that document. Thank you for your consideration
of our response to your comments.
If
you have any questions please do not hesitate to contact me at (415) 393-7110 or
Michael Triessl at (213) 615-4024.
Sincerely,
/s/ Patrick
Quan
Patrick
Quan
Secretary