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July 14, 2021

VIA EDGAR

Securities and Exchange Commission,
Division of Investment Management,
100 F Street, N.E.,
Washington, D.C. 20549-4546.

Re: The Swiss Helvetia Fund, Inc.
Preliminary Proxy Statement
File No. 811-05128                                                        

Dear Sir or Madam:

On behalf of The Swiss Helvetia Fund, Inc. (the “”), we hereby submit for filing the Fund’s preliminary proxy statement for us in connection with its 2021 Annual Meeting of Stockholders.  The reason for the preliminary proxy statement is the inclusion of proposal 3.

If you have questions regarding this filing, please contact the undersigned at (212) 558-4940 or by email (farrarw@sullcrom.com).

Very truly yours,

/s/ William G. Farrar

William G. Farrar