Eric J. Gervais

Partner

4801 Main Street, Suite 1000

Kansas City, MO  64112

Direct: 816.983.8362

Fax: 816.983.8080

eric.gervais@huschblackwell.com

July 21, 2011

Division of Investment Management

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Re:Tortoise Pipeline & Energy Fund, Inc. (the “Company”)

File Number 811-22585

Today the Company filed via EDGAR a Registration Statement on Form N-2 (the “Registration Statement”) under the Securities Act of 1933 and the Investment Company Act of 1940.  The purpose of this filing is to register the Company’s common stock to be offered in an underwritten public offering.  We are not aware of any novel issues or disclosure items requiring the attention of the staff in the Registration Statement.

Please feel free to call me at (816) 983-8362 or Steve Carman at (816) 983-8153 with any questions or comments.

Sincerely,

/s/ Eric J. Gervais

Husch Blackwell LLP