To U.S. Dividend
Growers Income Corp. Shareholders:
U.S. Dividend Growers
Income Corp.'s Distribution Reinvestment Plan provides eligible shareholders
with a convenient and economical way to maximize their investment in U.S.
Dividend Growers. The Plan provides participants an opportunity to reinvest
distributions into shares and make optional share purchases, at a discount to
the prevailing market price whenever the market price exceeds the net asset
If you are an eligible
shareholder, and you wish to participate in the U.S. Dividend Growers
Distribution Reinvestment Plan, simply call your Investment Advisor and request
to be enrolled in the Plan. If you require more information about the Plan,
contact our Plan Agent or visit our website at www.middlefield.com.