Securities and Exchange Commission October 1, 2015 – Federal Register Recent Federal Regulation Documents

Applicant seeks an order declaring that it has ceased to be an investment company. On May 18, 2015, applicant made a liquidating distribution to its shareholders, based on net asset value. Expenses of $28,291 incurred in connection with the liquidation were paid by applicant's investment adviser and fund administrator. Filing Dates: The application was filed on September 4, 2015. Applicant's Address: 520 Madison Avenue, 38th Floor, New York, New York 10022

The Commission is publishing this request for comment to seek public comment regarding the financial disclosure requirements in Regulation S-X for certain entities other than a registrant. These disclosure requirements require registrants to provide financial information about acquired businesses, subsidiaries not consolidated and 50 percent or less owned persons, guarantors and issuers of guaranteed securities, and affiliates whose securities collateralize registered securities. This request for comment is related to an initiative by the Division of Corporation Finance to review the disclosure requirements applicable to public companies to consider ways to improve the requirements for the benefit of investors and public companies.