March 11, 1998
Securities and Exchange Commission
Mail Stop 0-7, Filer Support
6432 General Green Way
Alexandria, VA 22312
Re: The New York Tax-Exempt Income Fund
Reg. No. 33-16430; File No. 811-5278
To the Securities and Exchange Commission:
An electronic filing was made under the Securities Act of 1933 (the "1933
Act") and the Investment Company Act of 1940 (the "1940 Act") on behalf of The
New York Tax-Exempt Income Fund, (the "Fund") on February 26, 1998 (accession
number 0000820090-98-000002). The filing consisted of documents comprising
Post-Effective Amendment No. 12 to the Fund's 1933 Act Registration Statement on
Form N-2 (the "Amendment").
This filing was incorrectly filed under From N-2 and should have been
filed under Form POSAMI. We hereby respectively request that the Commission
change the form type on that filing from Form N-2 to Form POSAMI.
If you have any questions regarding this filing, please do not hesitate to
give me a call.
Sincerely yours,
/s/ Kathleen Ives
--------------------------------
Kathleen Ives
Assistant Vice President &
Assistant Counsel
(303) 768-3331
