Company: SWZ
Filing Date: 2025-01-10
Form Type: CORRESP
Source: 0000894189-25-000130
Chunk: 0

Company: Total Return Securities Fund
Filing Date: 2025-01-10
Form: CORRESP
Chunk 0
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| TELEPHONE: 1-212-558-4000FACSIMILE: 1-212-558-3588 
 WWW.SULLCROM.COM                                   | 125 Broad StreetNew York, New York 10004-2498 
 ______________________                        
 LOS ANGELES • PALO ALTO • WASHINGTON, D.C.    
 BRUSSELS • FRANKFURT • LONDON • PARIS         
 BEIJING • HONG KONG • TOKYO                   
 MELBOURNE • SYDNEY                            |

January 10, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Investment Management 100 F. Street, N.E. Washington, D.C. 20549

| RE: |     | The Swiss Helvetia Fund, Inc.Commission File No. 811-05128              
 Preliminary Proxy Materials Relating to Special Meeting of Stockholders |

Ladies and Gentlemen: On behalf of The Swiss Helvetia Fund, Inc., a Delaware corporation that has registered as a closed end fund under the Investment Company Act of 1940, as amended (the “1940 Act”), we are transmitting for filing under Rule 14a-6(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), the Company’s preliminary proxy statement and form of proxy (the “Preliminary Proxy Materials”) relating to the a Special Meeting of Stockholders of the Company (the “Meeting”). The Company is filing the Preliminary Proxy Materials because the Company is seeking approval of a new investment advisory agreement between the Company and Bulldog Investors, LLC and related changes in the Fund’s fundamental investment objective and fundamental investment restrictions. Please be advised that the Company currently anticipates releasing definitive proxy materials as soon as practicable on or after January 24 th. To accommodate the Company’s proposed timing for the release of definitive proxy materials, we would appreciate your prompt attention to the Preliminary Proxy Materials. Please direct any communications concerning the Preliminary Proxy Materials to the undersigned at (212) 558-4940 or at farrarw@sullcrom.com.

| Very truly yours,     |
| /s/ William G. Farrar |
| William G. Farrar     |

| cc: | Andrew Dakos(The Swiss Helvetia Fund, Inc.) |