Securities and Exchange Commission December 6, 2006 – Federal Register Recent Federal Regulation Documents

Each applicant seeks an order declaring that it has ceased to be an investment company. On October 9, 2006, each applicant transferred its assets to RS Variable Products Trust, based on net asset value. Expenses of $2,500 were incurred in connection with each reorganization and were paid by Guardian Investor Services LLC, applicants' investment adviser, or its affiliates. Filing Dates: The applications were filed on October 19, 2006, and The Guardian Bond Fund, Inc., filed an amended application on November 16, 2006. Applicants' Address: 7 Hanover Sq., New York, NY 10004.