<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>rcs_r77b.txt
<DESCRIPTION>1/15 PIMCO ACCOUNTING LETTER
<TEXT>
r77b.txt

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of

PIMCO Strategic Income Fund, Inc.



In planning and performing our audit of the financial
statements of PIMCO Strategic Income
Fund, Inc. (the "Fund") as of and for the year ended
January 31, 2015, in accordance with the
standards of the Public Company Accounting Oversight
Board (United States), we considered
the Fund's 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 N-SAR, but
not for the purpose of expressing an opinion on the
effectiveness of the Fund's internal control
over financial reporting. Accordingly, we do not express an
opinion on the effectiveness of the
Fund's 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 fund's
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 fund's
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 fund's
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 Fund's annual or
interim financial statements will not be prevented or
detected on a timely basis.






Our consideration of the Fund's 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 Fund's 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 January 31, 2015.



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




/s/ PricewaterhouseCoopers LLP
    Kansas City, Missouri
    March 25, 2015




Limited Access
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