# EDGAR Filing Document

**Accession Number:** 0001068897
**File Stem:** 0000770200-25-000036
**Filing Date:** 2025-6
**Character Count:** 3955
**Document Hash:** 0772818e5a5474daed76e63e17b7a4fa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000770200-25-000036.hdr.sgml**: 20250806

**ACCESSION NUMBER**: 0000770200-25-000036

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250605

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FOXBY CORP.
- **CENTRAL INDEX KEY:** 0001068897

**ORGANIZATION NAME:**
- **EIN:** 391966806
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2255 BUFFALO ROAD
- **CITY:** ROCHESTER
- **STATE:** NY
- **ZIP:** 14624
- **BUSINESS PHONE:** 2127850900

**MAIL ADDRESS:**
- **STREET 1:** 2255 BUFFALO ROAD
- **CITY:** ROCHESTER
- **STATE:** NY
- **ZIP:** 14624

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FOXBY CORP
- **DATE OF NAME CHANGE:** 20030716

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INTERNET GROWTH FUND INC
- **DATE OF NAME CHANGE:** 20020723

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LCM INTERNET GROWTH FUND INC
- **DATE OF NAME CHANGE:** 19980825

### FOXBY CORP.
2255 Buffalo Road

Rochester, NY 14624

June 5, 2025

#### VIA EDGAR CORRESPONDENCE

Ken Ellington

Staff Accountant

U.S. Securities and Exchange Commission

Division of Investment Management, Disclosure Review and Accounting Office

Re: Response to Comments on Form N-CSR and Form N-CEN for the twelve months ended December 31, 2024 of Foxby Corp. (the "Registrant" or "Fund") (811-09261)

Dear Mr. Ellington:

On behalf of the Registrant, set forth below are the comments that you (the "Staff") provided by telephone on June 2, 2025 concerning the Fund's Form N-CSR, filed with the Securities and Exchange Commission (the "SEC") on February 27, 2025, and the Registrant's response thereto.

&nbsp;&nbsp;&nbsp;&nbsp;1. *Comment:* Please confirm if there has been a material change to the Fund's principal investment strategy or principal risks or a change in the persons who are primarily responsible for the day-to-day management of the Fund. If so, please confirm the Fund has disclosed these changes in the shareholder reports. See Rule 8b-16 of the Investment Company Act of 1940.

*Response:* The Registrant confirms there have been no changes within the reporting period to the items set forth above.

&nbsp;&nbsp;&nbsp;&nbsp;2. *Comment*: Please explain why the most recent annual report did not include the following legend in the policies and updates section: "the following information [in this annual report] is a summary of certain changes since [date]. This information may not reflect all the changes that have occurred since you purchased [this fund]." See Rule 8b-16(e).

*Response:* The Fund will include the above legend on a going-forward basis commencing with its next report on Form N-CSR.

&nbsp;&nbsp;&nbsp;&nbsp;3. *Comment:* In future filings, please include the Fund's current investment objectives, investment policies, principal risks, and any material changes thereto in a single location of the financial report separate from the notes to the financial statements. See AICPA expert panel meeting minutes dated May 17-18, 2021.

------

*Response:* The Fund will make the requested changes commencing with its next report on Form N-CSR.

&nbsp;&nbsp;&nbsp;&nbsp;4. *Comment:* Please include disclosure responsive to items 4(i) and 4(j) of Form N-CSR in all future Form N-CSR filings even if those items are not applicable to the Registrant.

*Response:* The Fund will make the requested changes commencing with its next report on Form N-CSR.

\* \* \* \* \*

Should you have any further comments on these matters, or any questions, please contact me at (212) 785-0900, extension 275, or rkamerman@performancedriven.us.

Sincerely,

FOXBY CORP.

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| | |
|:---|:---|
| By: | <u>/s/ Russell Kamerman</u> |
|  | Name: Russell Kamerman<br>|
|  | Title: General Counsel<br>|
| CC: | Pamela M. Krill, Esq. |
|  | Godfrey & Kahn, S.C. |

---

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