<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>77b.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
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 audits of the financial statements of PIMCO
 Strategic Income Fund, Inc. (the Fund) as of and for the year ended
June 30, 2017, 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 directors 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 June 30, 2017.

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.



PricewaterhouseCoopers LLP
Kansas City, Missouri
August 25, 2017
</TEXT>
</DOCUMENT>
