Division of Investment Management
U.S. Securities and Exchange Commission
Washington, DC 20549
To whom it may concern:
Please accept this letter as notification that on
May 15, 2020, Guggenheim Capital, LLC (CIK:
0001283072) timely filed via EDGAR its
quarterly Form 13F Holdings Report for Q1 2020, but inadvertently submitted the filing as a form type 13F-NT. The filing was accepted with the SEC Accession No.
0001283072-20-000006 and under the File Number
028-12836. The filing was intended to be
submitted as a form type 13F-HR.
In an effort to promptly resolve this issue, we reached out to the SEC’s Division of Investment Management (
“DIM”) filer support desk on
May 15, 2020. On
May 20, 2020 we spoke with Kim Murray from the DIM who provided us with instruction on resolving this issue on
June 1, 2020. Based on Ms. Murray’s guidance, we are submitting this letter to explain the issue and confirm that we
requested to DIM that the Guggenheim Capital, LLC Form 13F Holdings Report for Q1 2020, with the SEC Accession No.
0001283072-20-000006 and File Number
028-12836, which was inadvertently submitted as a form type 13F-NT, be removed. We understand
that the aforementioned filing has been removed and we subsequently resubmitted the filing as a correct form type 13F-HR in EDGAR.
Sincerely,
Authorized Signatory
