Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Securities and Exchange Commission

          - [Investment Company Act Release No. 34217]

# ADDRESSES:

                         The Commission:                         *Secretarys-Office@sec.gov*.                    

# FOR FURTHER INFORMATION CONTACT:

 Shawn Davis, Assistant Director, at (202) 551-6413 or Chief Counsel's Office at (202) 551-6821; SEC, Division of Investment Management, Chief Counsel's Office, 100 F Street NE, Washington, DC 20549-8010.

## 2017 Mandatory Exchangeable Trust [File No. 811-23316]

*Summary:*                         Applicant, a closed-end investment company, seeks an order declaring that it has ceased to be an investment company. On December 1, 2020, applicant made liquidating distributions to its shareholders based on net asset value. Expenses of $1,500 incurred in connection with the liquidation were paid by Inversora Carso, S.A. de C.V. (Mexico), Control Empresarial de Capitales, S.A. de C.V. (Mexico), and Banco Inbursa, S.A., Institución de Banca Múltiple, Grupo Financiero Inbursa.                    

*Filing Date:*                         The application was filed on December 10, 2020.                    

*Applicant's Address:**wendell.faria@dentons.com*,                         *dpuglisi@puglisiassoc.com*.                    

## Morgan Stanley New York Municipal Money Market Trust [File No. 811-05987]

*Summary:*                         Applicant seeks an order declaring that it has ceased to be an investment company. On September 16, 2020, applicant made a liquidating distribution to its shareholders based on net asset value. Expenses of $85,000 incurred in connection with the liquidation were paid by the applicant.                    

*Filing Date:*                         The application was filed on January 5, 2021.                    

*Applicant's Address:**Jill.Whitelaw@morganstanley.com*.                    

## Mutual of America Institutional Funds Inc. [811-08922]

*Summary:*                         Applicant seeks an order declaring that it has ceased to be an investment company. The applicant has transferred its assets to Mutual of America Investment Corporation, and on December 16, 2020 made a final distribution to its shareholders based on net asset value. Expenses of $457,705.50 incurred in connection with the reorganization were paid by the applicant's investment advisor.                    

*Filing Date:*                         The application was filed on December 21, 2020, and amended on February 9, 2021.                    

*Applicant's Address:**james.roth@mutualofamerica.com*.                    

## Nicholas High Income Fund, Inc. [File No. 811-00216]

*Summary:*                         Applicant seeks an order declaring that it has ceased to be an investment company. On July 24, 2020, applicant made a liquidating distribution to its shareholders based on net asset value. Expenses of $23,257.82 incurred in connection with the liquidation were paid by the applicant's investment advisor. Applicant also has an account receivable in the amount of $4,500, which is retained for the payment due on a voluntary consent solicitation for a bond which was tendered prior to liquidation.                    

*Filing Date:*                         The application was filed on January 5, 2021.                    

*Applicant's Address:**jtthompson@michaelbest.com*.                    

## Tigershares Trust [811-23371]

*Summary:*                         Applicant seeks an order declaring that it has ceased to be an investment company. On November 25, 2020, applicant made a liquidating distribution to its shareholders based on net asset value. Expenses of $10,000 incurred in connection with the liquidation were paid by the applicant's investment adviser, and/or their affiliates.                    

*Filing Date:*                         The application was filed on December 11, 2020.                    

*Applicant's Address:**Stacy.Fuller@klgates.com*.                    

## XAI Octagon Credit Trust [File No. 811-23364]

*Summary:*                         Applicant, a closed-end investment company, seeks an order declaring that it has ceased to be an investment company. Applicant has never made a public offering of its securities and does not propose to make a public offering or engage in business of any kind.                    

*Filing Date:*                         The application was filed on January 5, 2021.                    

*Applicant's Address:**kevin.hardy@skadden.com*.                    

      ( print page 12735)    
For the Commission, by the Division of Investment Management, pursuant to delegated authority.

J. Matthew DeLesDernier,

Assistant Secretary.

[FR Doc. 2021-04411 Filed 3-3-21; 8:45 am]

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