<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>77B_NSAROpinion_CaliMuni1.txt
<DESCRIPTION>AUDIT OPINION
<TEXT>
Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of
PIMCO California Municipal Income Fund


In planning and performing our audit of the financial statements
 of PIMCO California Municipal Income Fund (the Fund) as of and
 for the year ended December 31, 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 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 December 31, 2017.

This report is intended solely for the information and use of
 management and the Board of Trustees of PIMCO California Municipal
 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, Missouri
February 27, 2018







</TEXT>
</DOCUMENT>
