<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>High_Income_r77b.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of

PIMCO High Income Fund

In planning and performing our audit of the financial statements
of PIMCO High Income Fund(the Fund) as of and for the period
ended July 31, 2015, in accordance with the standards of
the Public Company Accounting Oversight Board (United States),
we considered the Funds internal control over financial reporting,
including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the
requirements of Form NSAR, but not for the purpose of expressing
an opinion on the effectiveness of the Funds internal control
over financial reporting. Accordingly, we do not express an
opinion on the effectiveness of the Funds internal control
over financial reporting.

The management of the Fund is responsible for establishing
and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected
benefits and related costs of controls. A funds internal
control over financial reporting is a process designed to
provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted
accounting principles. A funds internal control over financial
reporting includes those policies and procedures that
(1) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide reasonable
assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and
expenditures  of the fund are being made only in accordance
with authorizations of management and trustees of the fund; and
(3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of a
funds assets that could have a material effect on the
financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does not allow
management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements
on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over
financial reporting, such that there is a reasonable
possibility that a material misstatement of the Funds
annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Funds internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control over financial
reporting that might be material weaknesses under
standards established by the Public Company Accounting Oversight
Board (United States). However, we noted no deficiencies
in the Funds internal control over financial reporting
and its operation, including controls over safeguarding
securities, that we consider to be material weaknesses as
defined above as of July 31, 2015.

This report is intended solely for the information and
use of management and the Board of Trustees of PIMCO
High Income Fund and the Securities and Exchange
Commission and is not intended to be and should not
be used by anyone other than these specified parties.

PricewaterhouseCoopers LLP
Kansas City, MO
September 23, 2015

</TEXT>
</DOCUMENT>
