0000919574-25-003793.txt : 20250807 0000919574-25-003793.hdr.sgml : 20250807 20250627160947 ACCESSION NUMBER: 0000919574-25-003793 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20250627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB Active ETFs, Inc. CENTRAL INDEX KEY: 0001496608 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O ALLIANCEBERNSTEIN L.P. STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 212-969-1000 MAIL ADDRESS: STREET 1: C/O ALLIANCEBERNSTEIN L.P. STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: AllianceBernstein Active ETFs, Inc. DATE OF NAME CHANGE: 20100714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bernstein Fund Inc CENTRAL INDEX KEY: 0001653463 ORGANIZATION NAME: EIN: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 212-969-10000 MAIL ADDRESS: STREET 1: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB GLOBAL RISK ALLOCATION FUND, INC. CENTRAL INDEX KEY: 0000069752 ORGANIZATION NAME: EIN: 136020908 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL RISK ALLOCATION FUND, INC. DATE OF NAME CHANGE: 20121005 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN BALANCED SHARES INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE BALANCED SHARES INC/NJ DATE OF NAME CHANGE: 19990428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB CAP FUND, INC. CENTRAL INDEX KEY: 0000081443 ORGANIZATION NAME: EIN: 132625045 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN CAP FUND, INC. DATE OF NAME CHANGE: 20110524 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN CAP FUND,INC DATE OF NAME CHANGE: 20040908 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN SMALL CAP GROWTH FUND INC DATE OF NAME CHANGE: 19931001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB SUSTAINABLE GLOBAL THEMATIC FUND, INC. CENTRAL INDEX KEY: 0000350181 ORGANIZATION NAME: EIN: 133056623 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: AB GLOBAL THEMATIC GROWTH FUND, INC. DATE OF NAME CHANGE: 20150123 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL THEMATIC GROWTH FUND, INC. DATE OF NAME CHANGE: 20081103 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL TECHNOLOGY FUND INC DATE OF NAME CHANGE: 20041215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB MUNICIPAL INCOME FUND, INC. CENTRAL INDEX KEY: 0000798737 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN MUNICIPAL INCOME FUND INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE MUNICIPAL INCOME FUND INC/NY/ DATE OF NAME CHANGE: 20010629 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE MUNICIPAL INCOME FUND INC/NY DATE OF NAME CHANGE: 20010629 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB VARIABLE PRODUCTS SERIES FUND, INC. CENTRAL INDEX KEY: 0000825316 ORGANIZATION NAME: EIN: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN VARIABLE PRODUCTS SERIES FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB GLOBAL BOND FUND, INC. CENTRAL INDEX KEY: 0000883676 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL BOND FUND INC DATE OF NAME CHANGE: 20071105 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL GOVERNMENT INCOME TRUST INC DATE OF NAME CHANGE: 20060201 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN AMERICAS GOVERNMENT INCOME TRUST INC DATE OF NAME CHANGE: 20030319 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB MUNICIPAL INCOME FUND II CENTRAL INDEX KEY: 0000899774 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN MUNICIPAL INCOME FUND II DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE MUNICIPAL INCOME FUND II DATE OF NAME CHANGE: 19930714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL HIGH INCOME FUND INC CENTRAL INDEX KEY: 0000906013 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE WORLD DOLLAR GOVERNMENT FUND II INC DATE OF NAME CHANGE: 19930714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB EQUITY INCOME FUND INC CENTRAL INDEX KEY: 0000910036 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2013194105 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN EQUITY INCOME FUND INC DATE OF NAME CHANGE: 20100901 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN UTILITY INCOME FUND INC DATE OF NAME CHANGE: 20080409 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN UTILITY INCOME FUND INC DATE OF NAME CHANGE: 19930730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB HIGH INCOME FUND INC CENTRAL INDEX KEY: 0000915845 ORGANIZATION NAME: EIN: 133747683 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN HIGH INCOME FUND INC DATE OF NAME CHANGE: 20080130 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN EMERGING MARKET DEBT FUND INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE EMERGING MARKET DEBT FUND INC DATE OF NAME CHANGE: 19931207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB GLOBAL REAL ESTATE INVESTMENT FUND INC CENTRAL INDEX KEY: 0001018368 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129692124 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GLOBAL REAL ESTATE INVESTMENT FUND INC DATE OF NAME CHANGE: 20070302 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN REAL ESTATE INVESTMENT FUND INC / DATE OF NAME CHANGE: 19981112 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE REAL ESTATE INVESTMENT INSTITUTIONAL FUND DATE OF NAME CHANGE: 19981019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB INSTITUTIONAL FUNDS INC CENTRAL INDEX KEY: 0001018592 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN INSTITUTIONAL FUNDS INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE INSTITUTIONAL FUNDS INC DATE OF NAME CHANGE: 19970930 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE INSTITUTIONAL FUNDS DATE OF NAME CHANGE: 19960711 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB CORE OPPORTUNITIES FUND, INC. CENTRAL INDEX KEY: 0001090504 ORGANIZATION NAME: EIN: 000000000 FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129692124 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN CORE OPPORTUNITIES FUND, INC. DATE OF NAME CHANGE: 20100301 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN FOCUSED GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 20041215 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN DISCIPLINED VALUE FUND INC DATE OF NAME CHANGE: 19990714 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB TRUST CENTRAL INDEX KEY: 0001129870 ORGANIZATION NAME: EIN: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN TRUST DATE OF NAME CHANGE: 20001214 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN VALUE TRUST DATE OF NAME CHANGE: 20001212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLIANCEBERNSTEIN NATIONAL MUNICIPAL INCOME FUND CENTRAL INDEX KEY: 0001162027 ORGANIZATION NAME: EIN: 000000000 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129692124 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE NATIONAL MUNICIPAL INCOME FUND DATE OF NAME CHANGE: 20011108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB BOND FUND, INC. CENTRAL INDEX KEY: 0000003794 ORGANIZATION NAME: EIN: 132754393 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN BOND FUND INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE BOND FUND INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB RELATIVE VALUE FUND, INC. CENTRAL INDEX KEY: 0000029292 ORGANIZATION NAME: EIN: 136020888 STATE OF INCORPORATION: MD FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 66 HUDSON BOULEVARD EAST, 26TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 FORMER COMPANY: FORMER CONFORMED NAME: AB GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 20150123 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 20030319 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCE GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

AB FUNDS

501 Commerce Street

Nashville, TN 37203

 

June 27, 2025

 

VIA EDGAR CORRESPONDENCE

 

Division of Investment Management

Disclosure Review and Accounting Office

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Shandy Pumphrey

 

 

Re:  In the matter of the SEC Filings set forth in Appendix B hereto

 

Dear Ms. Pumphrey:

 

Attached as Appendix A are responses to the comments made during your phone conversation with Phyllis Clarke and other representatives of AllianceBernstein L.P. (the "Adviser" or "we") on May 28, 2025.

 

If you have any questions regarding our response, please do not hesitate to call me at 629.213.5769.

 

 

Sincerely,

 

/s/ Stephen Woetzel

Stephen Woetzel

Treasurer and Chief Financial

Officer of each Fund

 

cc: Michael Reyes, Senior Vice President of the Funds

Nancy Hay, AllianceBernstein L.P.

Stephen Laffey, AllianceBernstein L.P.

Vince Noto, AllianceBernstein L.P.

Jennifer Friedland, AllianceBernstein L.P.

Phyllis Clarke, AllianceBernstein L.P.

 

 
 

 

Appendix A

Comment #1

Tailored Shareholder Reports (“TSR”)

Consider adding a footnote within the semi-annual TSRs for the cost of $10K noting the percent is annualized.

 

Response #1:

The Adviser will include this disclosure going forward in the semi-annual TSRs.

 

Comment #2

Tailored Shareholder Reports (“TSR”)

Please explain if the hypothetical expense reflects a partial period or is annualized. If not a full year, please explain what the hypothetical expense would be.

 

Response #2:

The Adviser will add this explanation going forward.

 

Comment #3

Tailored Shareholder Reports (“TSR”)

The language relating to the Board’s approval of the advisory agreement was moved to the N-CSR, please remove the language regarding approval of the advisory agreement from the TSR. In future filings please consider adding information requested for item 11 under the section. If included in that section the disclosure should be in a format that is easily distinguished.

 

Response #3:

The Adviser intends to remove the disclosure relating to the Board’s approval of the advisory agreement from the TSRs going forward. This disclosure will be included in Item 11 in the N-CSRs.

 

Comment #4

Form N-CSR – All Funds

Form N-CSR items 7-11 should be posted to the website. Item 7 was included, but items 8-11 were not included. Please include on the website going forward the section on the Form N-CSR that contains the listing of 8-11.

 

Response #4:

The Adviser believes that the website is in compliance with the website availability requirements specified in the rule, as the links within the TSR direct the shareholder to the appropriate information required for items 7-11.

 

Comment #5

Tailored Shareholder Reports (“TSR”)

Please update website addresses within the TSR that direct the shareholder to performance information. The Staff noted the TSRs provide links to updated performance information, however, the links do not open to a page that shows performance information, just a listing of shareholder reports and holdings reports.

 

Response #5:

The Adviser intends to update the website to present a direct link to the performance information.

 

 

 

 

Comment #6

AB Sustainable Global Thematic Fund & Bernstein Fund, Inc.

Please explain why the TSRs were missing the disclosure stating, “The Fund’s past performance is not a good predictor of the Fund’s future performance”.

 

Response #6:

The Adviser will ensure the required disclosure is included in all future filings.

 

Comment #7

All Funds – Form N-CSR

Please explain how item 10 of Form N-CSR meets the requirements to disclose the aggregate renumeration paid by the company and reference the instruction noted in Form N-CSR item 10 as part of the response. Additionally, please consider including the information requested for item 10 under that section in the Form N-CSR.

 

Response #7:

The Adviser confirms that the aggregate renumeration paid by the company to all directors and advisory Board members is disclosed under item 7 on the statement of operations.

 

Comment #8

AB Cap Fund, AB Core Opportunities Fund, AB Equity Income Fund, AB Global Real Estate Investment Fund, AB Global Risk Allocation Fund, AB Trust, AB Variable Products Series Funds, & AB Active ETFs

Please explain why Form N-CSR items 10 and 11 point to item 1 and please explain why item 7 is listed as not applicable.

 

Response #8:

The Adviser confirms that “not applicable” and item 1 were inadvertently presented within the Form N-CSR. The Adviser will ensure that “not applicable” is removed from item 7 and that item 7 is properly referenced in items 10 and 11 for all future filings.

 

Comment #9

AB High Income Municipal Portfolio

Per Item C15 on Form N-CEN for affiliated brokers, AB High Income Municipal Portfolio paid $4k to Sanford C. Bernstein, an affiliate. Please explain why it was not disclosed in Form N-CSR.

 

Response #9:

The Adviser confirms that AB High Income Municipal Portfolio inadvertently omitted the $4k payment to Sanford C. Bernstein within the 5/31/24 annual financial statements. The Adviser will ensure all affiliated transactions are presented appropriately going forward.

 

Comment #10

Bernstein International Strategic Equities Portfolio

Form N-CSR period 9/30/24 for International Strategic Equities Portfolio received payment from affiliate of $53,150 during the period due to a NAV error, however, the Staff did not note an affirmative response in item B22 of Form N-CEN related to such payment. Please explain.

 

Response #10:

The Adviser confirms that International Strategic Equities Portfolio inadvertently provided a negative response regarding payment from an affiliate. The Adviser will ensure item B22 of Form N-CEN is updated appropriately going forward.

 

 

Comment #11

AB Sustainable Global Thematic Fund

Please explain why item B12 of Form N-CEN for AB Sustainable Global Thematic Fund denotes “No” for shareholder votes when there was a shareholder meeting held on July 18, 2024, to elect directors.

 

Response #11:

The Adviser confirms that AB Sustainable Global Thematic Fund inadvertently omitted the shareholder votes from item B12 on Form N-CEN. The Adviser will ensure item B12 of Form N-CEN is updated appropriately going forward.

 

Comment #12

AB Global Real Estate Investment Fund II

Line graph assumes a $10k investment however according to the prospectus, the institutional class has a minimum investment of $2MM. Please explain why the line graph does not show a $2MM investment.

 

Response #12:

The Fund’s prospectus refers to a minimum initial investment requirement of $10K for Bernstein clients and $2MM for certain other investors. As of June 24, 2025, 96% of the Fund’s shareholders have accounts with less than $2MM. Accordingly, we believe it is appropriate to assume a $10K investment in the line graph.

 

Comment #13

AB Sustainable Thematic Credit Portfolio, AB Active ETFs (AB Short Duration High Yield ETF, AB Corporate Bond ETF & AB High Yield ETF)

The Staff does not consider the Bloomberg US Corporate Bond Index to be a broad-based index. In future filings, please add an index that provide information about the performance of the Fund against a broader market. Please remember to describe this change in the following TSR. If you consider the noted index to be appropriate broad-base index, please explain why.

 

Response #13:

The Adviser believes that the Bloomberg US Corporate Bond Index is a broad-based index. The index is comprised of over 900 issuers and over 8000 individual CUSIPs. The Bloomberg US Corporate Bond Index is widely referenced as a primary broad-based benchmark by other fund firms.

 

Comment #14

Bernstein Small Cap Core Portfolio

Please describe which index is the broad-based index as the Russell 2000 is tagged as the broad-based index with the S&P 500 tagged as the additional index.

 

Response #14:

The Adviser confirms that the Portfolio’s broad-based index is the S&P 500, while the Russell 2000 is the additional index. The Adviser will ensure the tagging is updated in future filings.

 

Comment #15

AB Global Real Estate Investment Fund

Please tag additional indexes as only broad-based index was tagged.

 

Response #15:

The Adviser confirms that AB Global Real Estate Investment Fund inadvertently did not apply the appropriate tagging of the additional indexes.

 

 

Comment #16

AB Active ETFs

Please explain whether any of the creation/redemption fees charged by the ETFs are retained by the ETFs. If so, please disclose accounting policy for the fees, and disclose any fees that are paid to related parties.

 

Response #16:

The Adviser confirms creation/redemption fees are not retained by the ETFs.

 

Comment #17

AB Active ETFs

Please explain why Form N-CSR item 5 was marked as not applicable for the AB Active ETFs.

 

Response #17:

The Adviser confirms that AB Active ETFs inadvertently presented “not applicable” for Form N-CSR item 5. The Adviser will ensure Form N-CSR item 5 is presented appropriately for future filings.

 

Comment #18

AllianceBernstein National Municipal Income Fund

Please explain why an updated Form N-CSR was not used for the 10/31/24 annual report for Closed End AllianceBernstein National Municipal Income Fund. Confirm updated form will be used going forward.

 

Response #18:

The Adviser will use an updated Form N-CSR for AllianceBernstein National Municipal Income Fund for future filings.

 

Comment #19

AB Variable Products Series Funds

Certification - Item 4d of the Variable Products Series Fund certification required by item 19a of Form N-CSR filed for 12/31/24 does not appear to refer to the correct time period. Item 4d requires disclosure of any changes in the registrant’s internal control over financial reporting that occurred during the period covered by this report. Please file an amended Form N-CSR to include the correct form of certification and ensure the certification is signed with current date.

 

Response #19:

The Adviser will update this certification going forward and will file an amended Form N-CSR for 12/31/24.

 

Comment #20

AB Sustainable International Thematic Fund, AB Short Duration High Yield ETF and AB Short Duration Income ETF

In accordance with Rule 313 of Regulation S-T, please update the status of the following series classes from active to inactive.

 

Response #20:

The Adviser will update the status for AB Short Duration High Yield ETF and AB Short Duration Income ETF from active to inactive. The Adviser confirms that AB Sustainable International Thematic Fund is currently still active and should not be updated.

 

 

 

Appendix B

 

1940 Act File Number Registrant Name Series Name Fiscal Year-End Reviewed
811-07732 AllianceBernstein Global High Income Fund, Inc. ALLIANCEBERNSTEIN GLOBAL HIGH INCOME FUND, INC. 3/31/2024
811-07618 AB Municipal Income Fund II AB Minnesota Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB New Jersey Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB Ohio Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB Pennsylvania Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB Virginia Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB Arizona Portfolio 5/31/2024
811-07618 AB Municipal Income Fund II AB Massachusetts Portfolio 5/31/2024
811-04791 AB Municipal Income Fund, Inc. AB National Portfolio 5/31/2024
811-04791 AB Municipal Income Fund, Inc. AB New York Portfolio 5/31/2024
811-04791 AB Municipal Income Fund, Inc. AB California Portfolio 5/31/2024
811-04791 AB Municipal Income Fund, Inc. AB High Income Municipal Portfolio 5/31/2024
811-03131 AB Sustainable Global Thematic Fund, Inc. AB SUSTAINABLE GLOBAL THEMATIC FUND, INC. 7/31/2024
811-06554 AB Global Bond Fund, Inc. AB GLOBAL BOND FUND, INC. 9/30/2024
811-23100 Bernstein Fund, Inc. International Strategic Equities Portfolio 9/30/2024
811-23100 Bernstein Fund, Inc. International Small Cap Portfolio 9/30/2024
811-23100 Bernstein Fund, Inc. Small Cap Core Portfolio 9/30/2024
811-02383 AB Bond Fund, Inc. AB Income Fund 10/31/2024
811-02383 AB Bond Fund, Inc. AB Total Return Bond Portfolio 10/31/2024
811-02383 AB Bond Fund, Inc. AB Tax-Aware Fixed Income Opportunities Portfolio 10/31/2024
811-02383 AB Bond Fund, Inc. AB Sustainable Thematic Credit Portfolio 10/31/2024
811-02383 AB Bond Fund, Inc. AB All Market Real Return Portfolio 10/31/2024
811-02383 AB Bond Fund, Inc. AB Bond Inflation Strategy 10/31/2024
811-02383 AB Bond Fund, Inc. AB Municipal Bond Inflation Strategy 10/31/2024
811-08188 AB High Income Fund, Inc. AB HIGH INCOME FUND, INC. 10/31/2024
811-08403 AB Institutional Funds, Inc. AB Global Real Estate Investment Fund II 10/31/2024
811-00126 AB Relative Value Fund, Inc. AB RELATIVE VALUE FUND, INC. 10/31/2024
811-10573 AllianceBernstein National Municipal Income Fund, Inc. ALLIANCEBERNSTEIN NATIONAL MUNICIPAL INCOME FUND, INC 10/31/2024
811-23799 AB Active ETFs, Inc. AB Corporate Bond ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB High Yield ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Conservative Buffer ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Short Duration High Yield ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Short Duration Income ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB International Low Volatility Equity ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB US High Dividend ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Ultra Short Income ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Tax-Aware Intermediate Municipal ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Core Plus Bond ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Tax-Aware Long Municipal ETF 11/30/2024
 

 

1940 Act File Number Registrant Name Series Name Fiscal Year-End Reviewed
811-23799 AB Active ETFs, Inc. AB US Large Cap Strategic Equities ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Disruptors ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB Tax-Aware Short Duration Municipal ETF 11/30/2024
811-23799 AB Active ETFs, Inc. AB US Low Volatility Equity ETF 11/30/2024
811-01716 AB CAP FUND, INC. AB All China Equity Portfolio 11/30/2024
811-01716 AB CAP FUND, INC. AB Mid Cap Value Portfolio 11/30/2024
811-01716 AB CAP FUND, INC. AB Small Cap Value Portfolio 11/30/2024
811-09687 AB CORE OPPORTUNITIES FUND, INC. AB CORE OPPORTUNITIES FUND, INC. 11/30/2024
811-07916 AB EQUITY INCOME FUND, INC. AB EQUITY INCOME FUND, INC. 11/30/2024
811-07707 AB GLOBAL REAL ESTATE INVESTMENT FUND, INC. AB GLOBAL REAL ESTATE INVESTMENT FUND, INC. 11/30/2024
811-00134 AB GLOBAL RISK ALLOCATION FUND, INC. AB GLOBAL RISK ALLOCATION FUND, INC. 11/30/2024
811-10221 AB TRUST AB Large Cap Value Fund 11/30/2024
811-10221 AB TRUST AB Discovery Value Fund 11/30/2024
811-10221 AB TRUST AB International Value Fund 11/30/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Small Cap Growth Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Balanced Hedged Allocation Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Global Risk Allocation-Moderate Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Dynamic Asset Allocation Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Sustainable Global Thematic Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Relative Value Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB International Value Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Large Cap Growth Portfolio 12/31/2024
811-05398 AB VARIABLE PRODUCTS SERIES FUND, INC. AB Discovery Value Portfolio 12/31/2024