0001445546-18-002081.txt : 20180823
0001445546-18-002081.hdr.sgml : 20180823
20180426171913
ACCESSION NUMBER: 0001445546-18-002081
CONFORMED SUBMISSION TYPE: CORRESP
PUBLIC DOCUMENT COUNT: 1
FILED AS OF DATE: 20180426
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: FIRST TRUST HIGH INCOME LONG/SHORT FUND
CENTRAL INDEX KEY: 0001494530
IRS NUMBER: 000000000
STATE OF INCORPORATION: MA
FILING VALUES:
FORM TYPE: CORRESP
BUSINESS ADDRESS:
STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400
CITY: WHEATON
STATE: IL
ZIP: 60187
BUSINESS PHONE: 630-765-8000
MAIL ADDRESS:
STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400
CITY: WHEATON
STATE: IL
ZIP: 60187
CORRESP
1
filename1.txt
CHAPMAN AND CUTLER LLP
111 West Monroe Street
Chicago, Illinois 60603
April 26, 2018
VIA EDGAR CORRESPONDENCE FILLING
Frank A. Buda, Esq.
David Manion
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: First Trust High Income Long/Short Fund (the "Fund")
File No. 333-223803
------------------------------------------------------------
Dear Mr. Buda and Mr. Manion:
Pursuant to our telephonic communications regarding the Registration Statement
for the Fund on Form N-14, enclosed for your review please find a PDF containing
the following documents relating to the Fund:
o Draft of the response letter to your comments that we received on April 3,
2018 and April 13, 2018 regarding the Registration Statement on Form N-14
for the Fund filed on March 20, 2018;
o A marked version of the Registration Statement on Form N-14 for the Fund
against the Registration Statement on Form N-14 for the Fund filed on
March 20, 2018 showing the revisions that we intend to make to the Proxy
Statement/Prospectus and Part C in response to your comments;
o A marked version of the Registration Statement on Form N-14 for the Fund
against the Registration Statement on Form N-14 for the Fund filed on
March 20, 2018 showing the revisions that we intend to make to the Proxy
Statement/Prospectus and Part C, showing only the changed pages, in
response to your comments; and
o A marked version of the Registration Statement on Form N-14 for the Fund
against the Registration Statement on Form N-14 for the Fund filed on
March 20, 2018 showing the revisions that we intend to make to Appendix
III of the Statement of Additional Information in response to your
comments.
It is our intention to provide you with the attached hereto in order to assist
us in accurately incorporating your comments into any future filing of the
Registration Statement on Form N-14. The attached are not intended as an amended
filing of the Registration Statement.
We appreciate your attention to these filings. If you have any questions or
further comments, please feel free to contact Bill Hermann at (312) 845-3895 or
the undersigned at (312) 845-2978.
Very truly yours,
CHAPMAN AND CUTLER LLP
By: /s/ Jonathan A. Koff
------------------------
Jonathan A. Koff