SRH Total Return Fund, Inc. — Director's Dealing 2007

Sep 18, 2007

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: BOULDER GROWTH & INCOME FUND (BIF)
CIK: 0000102426
Period of Report: 2007-09-14

Reporting Person: MILLER STEPHEN C (President)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-09-14	Common Stock	X	2534	$8.67	Acquired	10134	Indirect

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2007-09-14	Subscription Rights (right to buy)	$8.67	X	7602	Disposed	2007-09-14	Common Stock (2534)	Indirect

Footnotes

F1: The members of Erma Miller, LLC ("EMLLC") are Erma Miller, Stephen C. Miller, William Miller, Susan Roof, and Cynthia Ziegler. Such members may be deemed to control EMLLC and may be deemed to possess indirect beneficial ownership of the Shares held by EMLLC. Stephen C. Miller and Erma Miller, acting alone, can vote or exercise dispositive authority over Shares held by EMLLC.

F2: The shares listed under Item 4 were acquired through subscription in the Boulder Growth & Income Fund, Inc.'s 1-for-3 rights offering. Shares of common stock issued pursuant to the exercise of 7,602 rights.