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Phone:
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(215)569-5734
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Fax:
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(215)832-5734
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Email:
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schwartz-g@blankrome.com
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June 11, 2012
VIA EDGAR
Bo Howell, Esquire
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re: Special Opportunities Fund, Inc. (File Nos. 333-178943 & 811-07528)
Request for Withdrawal of Pre-Effective Amendment No. 2 to
Registration Statement on Form N-2, filed on May 17, 2012
Dear Mr. Howell:
On behalf of our client, Special Opportunities Fund, Inc. (the "Fund"), we hereby request that Pre-Effective Amendment No. 2 to the Fund’s Registration Statement on Form N-2, filed on May 17, 2012 (“PEA#2”), be withdrawn.
PEA#2 was inadvertently filed under an incorrect file number (File No. 033-58532) and was subsequently re-filed on June 6, 2012 under the correct file number (File No. 333-178943). No securities were sold or issued in connection with PEA#2.
If you have any questions regarding this request, please do not hesitate to contact me at (215) 569-5734.
Very truly yours,
/s/ Geoffrey D. Schwartz
Geoffrey D. Schwartz
One Logan Square 18th and Cherry Streets Philadelphia, PA 19103-6998
www.BlankRome.com
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