Initial Statement of Beneficial Ownership (3)

FORM 3	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES	OMB APPROVAL OMB Number: 3235-0104 Estimated average burden hours per response... 0.5
	Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940

1. Name and Address of Reporting Person ^*

Sun Life Assurance Co of Canada

2. Date of Event Requiring Statement (MM/DD/YYYY) 11/5/2020

3. Issuer Name and Ticker or Trading Symbol

BOULDER GROWTH & INCOME FUND [BIF]

(Last) (First) (Middle)

ONE YORK STREET,

4. Relationship of Reporting Person(s) to Issuer (Check all applicable)

_____ Director ___X___ 10% Owner
_____ Officer (give title below) _____ Other (specify below)

(Street)

TORONTO, A6 M5J 0B6

(City) (State) (Zip)

5. If Amendment, Date Original Filed(MM/DD/YYYY)

6. Individual or Joint/Group Filing(Check Applicable Line)

___ Form filed by One Reporting Person
_X_ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
2.62% Series A Senior Notes due November 5, 2030	$18200000	D
2.72% Series B Senior Notes due November 5, 2032	$13600000	D
2.62% Series A Senior Notes due November 5, 2030	$20000000	I	See Footnote 1 ⁽¹⁾
2.72% Series B Senior Notes due November 5, 2032	$15000000	I	See Footnote 1 ⁽¹⁾

*Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)*
1. Title of Derivate Security (Instr. 4)	2. Date Exercisable and Expiration Date (MM/DD/YYYY)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
1. Title of Derivate Security (Instr. 4)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	4. Conversion or Exercise Price of Derivative Security		6. Nature of Indirect Beneficial Ownership (Instr. 5)

Explanation of Responses:

(1)

Sun Life Financial Inc. (a) owns 100% of the outstanding common stock of Sun Life Assurance Company of Canada, the direct owner of $18,200,000 of the 2.62% Series A Senior Notes due November 5, 2030 and $13,600,000 of the 2.72% Series B Senior Notes due November 5, 2032 and (b) indirectly owns 100% of the outstanding shares of the common stock of Sun Life Capital Management (U.S.) LLC, which is deemed to be the beneficial owner of $1,800,000 of the 2.62% Series A Senior Notes due November 5, 2030 and $1,400,000 of the 2.72% Series B Senior Notes due November 5, 2032 on behalf of certain of its investment advisory clients.

Reporting Owners
Reporting Owner Name / Address	Relationships
Reporting Owner Name / Address	Director	10% Owner	Officer	Other
Sun Life Assurance Co of Canada ONE YORK STREET TORONTO, A6 M5J 0B6		X
SUN LIFE FINANCIAL INC SUN LIFE ASSURANCE CO OF CANADA ONE YORK STREET TORONTO, A6 M5J 0B6		X

Signatures
/s/ Randolph B. Brown, authorized signatory on behalf of Sun Life Assurance Company of Canada and Sun Life Financial Inc.		11/9/2020
^**Signature of Reporting Person		Date
/s/ Brett W. Pacific, authorized signatory on behalf of Sun Life Assurance Company of Canada and Sun Life Financial Inc.		11/9/2020
^**Signature of Reporting Person		Date