# EDGAR Filing Document

**Accession Number:** 0002029168
**File Stem:** 0001213900-25-076331
**Filing Date:** 2025-8
**Character Count:** 2821
**Document Hash:** b80cbefb5dc5ed94f949ccdae105687b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-076331.hdr.sgml**: 20250925

**ACCESSION NUMBER**: 0001213900-25-076331

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250814

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Callodine Specialty Income Fund
- **CENTRAL INDEX KEY:** 0002029168

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** C/O UMB FUND SERVICES INC.
- **STREET 2:** 235 W. GALENA ST.
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53212
- **BUSINESS PHONE:** 414-299-2000

**MAIL ADDRESS:**
- **STREET 1:** C/O UMB FUND SERVICES INC.
- **STREET 2:** 235 W. GALENA ST.
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53212

Faegre Drinker Biddle & Reath LLP <br> One Logan Square, Ste. 2000<br> Philadelphia, PA 19103-6996 <br> www.faegredrinker.com

August 14, 2025

*Via EDGAR Transmission*

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Megan Miller

---

| | |
|:---|:---|
| **Re:** | **Callodine Specialty Income Fund (the <br> "Fund") Initial Registration Statement on<br> Form N-2 <u>File Nos. 333-280841 and 811-23984</u>** |

---

Dear Ms. Miller,

The following responds to the comment provided via telephone, in connection with the Securities and Exchange Commission staff's review of a registration statement filed by the Fund on Form N-2 under the Investment Company Act of 1940, as amended (the "1940 Act") and Securities Act of 1933. The changes to the Fund's disclosure discussed below will be reflected in the Fund's filing made pursuant to Rule 424(b)(3) of the Securities Act of 1933.

For your convenience, your comment has been summarized in bold below, and our response follows your comment.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. <u>Comment:</u> Please revise the second sentence in the second paragraph on page
16 to clarify that certain expenses do not remain the same in years 2-10.

**<u>Response</u>:** The Fund will replace the aforementioned sentence with the following:

The example assumes that all distributions are reinvested at NAV and that the percentage amounts listed under annual expenses remain the same in the years shown (except that the example (i) reflects the expense limitation for the one-year period and the first year of each additional period and (ii) any warehouse and offering expenses are reflected in the first year only)).

\* \* \* \*

We trust that the foregoing is responsive to your comments. Questions and further comments concerning this filing may be directed to the undersigned at (215) 988-2959.

---

| |
|:---|
| Sincerely, |
| /s/ Joshua B. Deringer |
| Joshua B. Deringer |

---