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Miller/Howard High Income Equity Fund, et al. – ‘N-2/A’ on 11/21/14 – ‘COVER’

On:  Friday, 11/21/14, at 5:18pm ET   ·   Private-to-Public:  Document  –  Release Delayed to:  5/19/15   ·   Accession #:  1104659-14-82780   ·   File #s:  811-22553, 333-173849

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

11/21/14  Miller/Howard High Income Equ… Fd N-2/A¶                17:2.2M                                   Merrill Corp-MD/FA
          Miller/Howard High Income Equity Fund

Pre-Effective Amendment to Registration Statement by a Closed-End Investment Company   —   Form N-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: N-2/A       Pre-Effective Amendment to Registration Statement   HTML    984K 
                by a Closed-End Investment Company                               
17: COVER     ¶ Comment-Response or Cover Letter to the SEC         HTML      8K 
 2: EX-99.(2)(H)(I)  Miscellaneous Exhibit                          HTML    224K 
 3: EX-99.(2)(H)(II)  Miscellaneous Exhibit                         HTML    208K 
 4: EX-99.(2)(H)(III)  Miscellaneous Exhibit                        HTML     71K 
 5: EX-99.(2)(H)(IV)  Miscellaneous Exhibit                         HTML     41K 
10: EX-99.(2)(H)(IX)  Miscellaneous Exhibit                         HTML     45K 
 6: EX-99.(2)(H)(V)  Miscellaneous Exhibit                          HTML     40K 
 7: EX-99.(2)(H)(VI)  Miscellaneous Exhibit                         HTML     41K 
 8: EX-99.(2)(H)(VII)  Miscellaneous Exhibit                        HTML     50K 
 9: EX-99.(2)(H)(VIII)  Miscellaneous Exhibit                       HTML     47K 
11: EX-99.(2)(L)(I)  Miscellaneous Exhibit                          HTML     18K 
12: EX-99.(2)(L)(II)  Miscellaneous Exhibit                         HTML     22K 
13: EX-99.(2)(N)  Miscellaneous Exhibit                             HTML      9K 
14: EX-99.(2)(P)  Miscellaneous Exhibit                             HTML     13K 
15: EX-99.(2)(R)  Miscellaneous Exhibit                             HTML     83K 
16: EX-99.(2)(S)  Miscellaneous Exhibit                             HTML     17K 


Delayed-Release ‘COVER’   —   Comment-Response or Cover Letter to the SEC


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GRAPHIC

 

599 LEXINGTON AVENUE  |  NEW YORK  |  NY  |  10022-6069

WWW.SHEARMAN.COM  |  T +1.212.848.4000  |  F +1.212.848.7179

 

November 21, 2014

 

thomas.majewski@shearman.com
(212) 848-7182

 

U.S. Securities and Exchange Commission

 

Division of Investment Management
100 F Street, NE
Washington, DC 20549

 

Miller/Howard High Income Equity Fund (the “Fund”)
File Nos. 333-173849 and 811-22553

 

Ladies and Gentlemen:

 

We are filing today via EDGAR Pre-Effective Amendment No. 8 to the Fund’s Registration Statement on Form N-2 pursuant to the Securities Act of 1933, as amended, and Amendment No. 8 to the Fund’s Registration Statement under the Investment Company Act of 1940, as amended, (“Amendment No. 8”) on behalf of the Miller/Howard High Income Equity Fund.

 

This Amendment No. 8 is being filed for the purposes of providing certain updates and additional disclosure.

 

The filing fee of $30,095.80 has been sent by wire transfer to the Commission.

 

If you have any questions or need any clarification concerning the foregoing or this transmission, please call the undersigned at (212-848-7182).

 

Very truly yours,

 

 

 

/s/ Thomas M. Majewski

 

 

 

Thomas M. Majewski

 

 

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Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘N-2/A’ Filing    Date    Other Filings
Filed on:11/21/148-A12B,  CORRESP
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Filing Submission 0001104659-14-082780   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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