<SEC-DOCUMENT>0001193125-15-318520.txt : 20151124
<SEC-HEADER>0001193125-15-318520.hdr.sgml : 20151124
<ACCEPTANCE-DATETIME>20150911163459
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-15-318520
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0001140392
		IRS NUMBER:				134174449
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO NEW YORK MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0001140410
		IRS NUMBER:				134174444
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO CORPORATE & INCOME STRATEGY FUND
		CENTRAL INDEX KEY:			0001160990
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO CORPORATE INCOME FUND
		DATE OF NAME CHANGE:	20011017

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO NEW YORK MUNICIPAL INCOME FUND II
		CENTRAL INDEX KEY:			0001170311
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-3000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO CALIFORNIA MUNICIPAL INCOME FUND III
		CENTRAL INDEX KEY:			0001181504
		IRS NUMBER:				161624050
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO MUNICIPAL INCOME FUND III
		CENTRAL INDEX KEY:			0001181506
		IRS NUMBER:				556145593
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO CORPORATE & INCOME OPPORTUNITY FUND
		CENTRAL INDEX KEY:			0001190935
		IRS NUMBER:				466121513

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO CORPORATE OPPORTUNITY FUND
		DATE OF NAME CHANGE:	20021022

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO CORPORATE ADVANTAGE FUND
		DATE OF NAME CHANGE:	20020919

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Income Opportunity Fund
		CENTRAL INDEX KEY:			0001412350
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Dynamic Income Fund
		CENTRAL INDEX KEY:			0001510599
		IRS NUMBER:				274580758
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Managed Accounts Trust
		CENTRAL INDEX KEY:			0001098605
		IRS NUMBER:				066484967
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI Managed Accounts Trust
		DATE OF NAME CHANGE:	20130125

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANZ GLOBAL INVESTORS MANAGED ACCOUNTS TRUST
		DATE OF NAME CHANGE:	20090626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANZ GLOBAL INVESTORS
		DATE OF NAME CHANGE:	20090626

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO CALIFORNIA MUNICIPAL INCOME FUND II
		CENTRAL INDEX KEY:			0001170300
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO NEW YORK MUNICIPAL INCOME FUND III
		CENTRAL INDEX KEY:			0001181505
		IRS NUMBER:				546504431
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO HIGH INCOME FUND
		CENTRAL INDEX KEY:			0001219360
		IRS NUMBER:				383676799
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-3000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Income Strategy Fund II
		CENTRAL INDEX KEY:			0001296250
		IRS NUMBER:				201619298
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212 739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO Floating Rate Strategy Fund
		DATE OF NAME CHANGE:	20040701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Dynamic Credit Income Fund
		CENTRAL INDEX KEY:			0001558629
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO INCOME STRATEGY FUND
		CENTRAL INDEX KEY:			0001244183
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO FLOATING RATE INCOME FUND
		DATE OF NAME CHANGE:	20030619

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO MUNICIPAL INCOME FUND II
		CENTRAL INDEX KEY:			0001170299
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO STRATEGIC INCOME FUND, INC
		CENTRAL INDEX KEY:			0000916183
		IRS NUMBER:				943194834
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212 739 4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO STRATEGIC GLOBAL GOVERNMENT FUND INC
		DATE OF NAME CHANGE:	20041005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RCM STRATEGIC GLOBAL GOVERNMENT FUND INC
		DATE OF NAME CHANGE:	19931214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO Global StocksPLUS & Income Fund
		CENTRAL INDEX KEY:			0001318025
		IRS NUMBER:				202726382

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212 739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO Global StocksPLUS Income Fund
		DATE OF NAME CHANGE:	20050321

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO International StocksPLUS Income Fund
		DATE OF NAME CHANGE:	20050216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIMCO CALIFORNIA MUNICIPAL INCOME FUND
		CENTRAL INDEX KEY:			0001140411
		IRS NUMBER:				134174445
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PCM FUND, INC.
		CENTRAL INDEX KEY:			0000908187
		IRS NUMBER:				521834031
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212 -739-4000

	MAIL ADDRESS:	
		STREET 1:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIMCO COMMERCIAL MORTGAGE SECURITIES TRUST INC
		DATE OF NAME CHANGE:	19930624
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:7pt; font-family:ARIAL">WWW.ROPESGRAY.COM</P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">September 11, 2015</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Nathan D. Briggs</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">T: 1 202 626 3909</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom">F: 1 202 383 9308</TD>
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<TD VALIGN="bottom">nathan.briggs@ropesgray.com</TD>
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</TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Division of Investment
Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Attn: Kenneth Ellington and Chad D. Eskildsen </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:7%; font-size:11pt; font-family:Times New Roman">Re: PIMCO Global StocksPLUS&nbsp;&amp; Income Fund (&#147;<U>PGP</U>&#148;) (File No.&nbsp;811-21734); PIMCO Municipal Income Fund
(&#147;<U>PMF</U>&#148;) (File No.&nbsp;811-10377); PIMCO Municipal Income Fund II (&#147;<U>PML</U>&#148;) (File No.&nbsp;811-21076); PIMCO Municipal Income Fund III (&#147;<U>PMX</U>&#148;) (File No.&nbsp;811-21187); PIMCO California Municipal
Income Fund (&#147;<U>PCQ</U>&#148;) (File No.&nbsp;811-10379); PIMCO California Municipal Income Fund II (&#147;<U>PCK</U>&#148;) (File No.&nbsp;811-21077); PIMCO California Municipal Income Fund III (&#147;<U>PZC</U>&#148;) (File
No.&nbsp;811-21188); PIMCO New York Municipal Income Fund (&#147;<U>PNF</U>&#148;) (File No.&nbsp;811-10381); PIMCO New York Municipal Income Fund II (&#147;<U>PNI</U>&#148;) (File No.&nbsp;811-21078); PIMCO New York Municipal Income Fund III
(&#147;<U>PYN</U>&#148;) (File No.&nbsp;811-21189); PIMCO Corporate&nbsp;&amp; Income Opportunity Fund (&#147;<U>PTY</U>&#148;) (File No.&nbsp;811-21238); PIMCO Corporate&nbsp;&amp; Income Strategy Fund (&#147;<U>PCN</U>&#148;) (File
No.&nbsp;811-10555); PIMCO Income Opportunity Fund (&#147;<U>PKO</U>&#148;) (File No.&nbsp;811-22121); PIMCO High Income Fund (&#147;<U>PHK</U>&#148;) (File No.&nbsp;811-21311); PIMCO Income Strategy Fund (&#147;<U>PFL</U>&#148;) (File
No.&nbsp;811-21374); PIMCO Income Strategy Fund II (&#147;<U>PFN</U>&#148;) (File No.&nbsp;811-21601); PIMCO Strategic Income Fund, Inc. (&#147;<U>RCS</U>&#148;) (File No.&nbsp;811-08216); PIMCO Dynamic Credit Income Fund (&#147;<U>PCI</U>&#148;)
(File No.&nbsp;811-22758); PIMCO Dynamic Income Fund (&#147;<U>PDI</U>&#148;) (File No.&nbsp;811-22673); PCM Fund, Inc. (&#147;<U>PCM</U>&#148;) (File No.&nbsp;811-07816); and PIMCO Managed Accounts Trust (&#147;<U>PMAT</U>&#148;) (File
No.&nbsp;811-09721) (together, the &#147;<U>Registrants</U>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Dear Messrs. Ellington and Eskildsen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">On August&nbsp;13, 2015, you provided oral comments of the staff (the &#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the
&#147;<U>SEC</U>&#148;) regarding the Registrants&#146; annual reports (each, an &#147;<U>Annual Report</U>&#148; and, collectively, the &#147;<U>Annual Reports</U>&#148;) for the periods ended as of the dates indicated parenthetically below: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Global StocksPLUS&nbsp;&amp; Income Fund (period ended March&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Municipal Income Fund (period ended April&nbsp;30, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Municipal Income Fund II (period ended May&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Municipal Income Fund III (period ended September&nbsp;30, 2014); </TD></TR></TABLE>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO California Municipal Income Fund (period ended April&nbsp;30, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO California Municipal Income Fund II (period ended May&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO California Municipal Income Fund III (period ended September&nbsp;30, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO New York Municipal Income Fund (period ended April&nbsp;30, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO New York Municipal Income Fund II (period ended May&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO New York Municipal Income Fund III (period ended September&nbsp;30, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Corporate&nbsp;&amp; Income Opportunity Fund (period ended November&nbsp;30, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Corporate&nbsp;&amp; Income Strategy Fund (period ended October&nbsp;31, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Income Opportunity Fund (period ended October&nbsp;31, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO High Income Fund (period ended March&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Income Strategy Fund (period ended July&nbsp;31, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Income Strategy Fund II (period ended July&nbsp;31, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Strategic Income Fund, Inc. (period ended January&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Dynamic Credit Income Fund (period ended December&nbsp;31, 2014); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Dynamic Income Fund (period ended March&nbsp;31, 2015); </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PCM Fund, Inc. (period ended December&nbsp;31, 2014); and </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="1%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD WIDTH="1%" VALIGN="top">&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">PIMCO Managed Accounts Trust (period ended October&nbsp;31, 2014). </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">You requested that written responses to
the comments be provided <I>via</I> EDGAR correspondence. Accordingly, the Staff&#146;s comments on the Annual Reports and the Registrants&#146; responses thereto are set forth below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Managed Accounts Trust, PIMCO California Municipal Income Fund, PIMCO New York Municipal Income Fund, PIMCO Corporate&nbsp;&amp; Income Opportunity
Fund, PIMCO Corporate&nbsp;&amp; Income Strategy Fund, PIMCO Income Strategy Fund I and PIMCO Income Strategy Fund II (for purposes of this response, each, a &#147;Fund&#148; and, collectively, the &#147;Funds&#148;) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: With respect to each Fund, the accountant&#146;s report on internal controls filed as Exhibit 77(b) to the Funds&#146; Form N-SAR filings (the &#147;<U>internal control reports</U>&#148;) on
September&nbsp;29, 2014 (for PFL and PFN); December&nbsp;29, 2014 (for PCN); December&nbsp;30, 2014 (for PMAT); January&nbsp;27, 2015 (for PTY); and June&nbsp;29, 2015 (for PCQ and PNF) do not include the city and state where the report was issued
and are not dated, as required by Sub-Item&nbsp;77B of Form N-SAR. Please (i)&nbsp;confirm that the Funds keep the internal control reports on record and (ii)&nbsp;file amended Form N-SARs including the internal control reports with the missing
information. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">-2- </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: The Funds confirm that they or their agents maintain copies of the internal
control reports in accordance with applicable law. The Funds will file amended Form N-SARs as requested; however, the Funds respectfully note that, except for PCQ and PNF, each of the above-referenced internal control reports includes the date
issued as part of the signature block to such report. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Strategic Income Fund, Inc., PCM Fund, Inc., PIMCO Dynamic Credit Income Fund, PIMCO
Global StocksPLUS&nbsp;&amp; Income Fund, PIMCO Dynamic Income Fund and PIMCO Income Opportunity Fund (for purposes of this response, each, a &#147;Fund&#148; and, collectively, the &#147;Funds&#148;) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: Based on the Fund&#146;s stated &#147;regulatory leverage ratio&#148; provided under &#147;Important Information About the Fund&#148; in each Fund&#146;s respective Annual Report, the Funds appear to
have borrowings and other forms of leverage in an amount that calls into question the Funds&#146; compliance with the 300% asset coverage requirement in Section&nbsp;18(a) of the Investment Company Act of 1940, as amended (the &#147;<U>1940
Act</U>&#148;) with respect to senior securities representing indebtedness (<I>i.e.</I>, with regulatory leverage stated as being greater than 33 1/3% in each case). Please explain how the Funds are in compliance with Section&nbsp;18(a) of the 1940
Act. If the Funds are segregating assets or otherwise covering their positions such that the borrowings or other forms of leverage are not considered senior securities under Section&nbsp;18 pursuant to <I>Securities Trading Practices of Registered
Investment Companies</I>, Investment Company Act Release No.&nbsp;10666,&nbsp;April&nbsp;18, 1979, and related SEC guidance (collectively, &#147;<U>Release 10666</U>&#148;), please confirm that the assets identified in the respective Fund&#146;s
Schedule of Investments as being pledged as collateral with respect to, for example, reverse repurchase agreements, are not also being used as cover for other obligations of the Fund for purposes of reliance on the guidance in Release 10666. If the
Fund is using other liquid assets that are not pledged as collateral for purposes of asset segregation or cover, please confirm such assets represent at least 100% of the Fund&#146;s obligations representing indebtedness as contemplated in Release
10666 or, to the extent such obligations are not fully covered, that such portion of the obligations are treated as senior securities under Section&nbsp;18 and that the Fund has satisfied the 300% asset coverage requirement in Section&nbsp;18(a)
with respect to such uncovered portion. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: Each Fund confirms that it was at the time of its Annual Report
and continues to be in compliance with the 300% asset coverage test in Section&nbsp;18(a) of the 1940 Act. Each Fund other than RCS confirms that its obligations representing indebtedness were 100%
covered<SUP STYLE="font-size:85%; vertical-align:top">1</SUP> in accordance with Release 10666. Accordingly, such Funds&#146; obligations were not deemed senior securities representing indebtedness for purposes of Section&nbsp;18(a) of the 1940 Act.
However, to the extent an obligation representing indebtedness is not fully covered, as was the case with RCS at the time of its Annual Report, any such portion of the obligation is (and, with respect to RCS, was at the time of the Fund&#146;s
Annual Report) treated by the Fund as a senior security under Section&nbsp;18 with respect to which the Fund maintains at least 300% asset coverage in accordance with Section 18(a). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">Each Fund also confirms that it does not use assets that are otherwise pledged as collateral to third parties to also cover its obligations
for purposes of compliance with Section&nbsp;18, as discussed above. </P> <P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:8.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000;width:26%">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><SUP STYLE="font-size:85%; vertical-align:top">1</SUP> For purposes of this response, the term &#147;cover&#148; means segregating or earmarking (<I>i.e.</I>,
designating on the Fund&#146;s or the Fund&#146;s custodian&#146;s records) liquid assets or entering into offsetting positions in amount equal to the Fund&#146;s obligation in accordance with Release 10666. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">-3- </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>All Funds Other than PMAT (for purposes of this response, each, a &#147;Fund&#148; and, collectively, the
&#147;Funds&#148;) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: Pursuant to Item&nbsp;24.4.f of Form N-2, please include a statement that the Fund&#146;s Statement of Additional Information (the &#147;<U>SAI</U>&#148;) includes additional information about directors
of the Fund and is available, without charge, upon request, and a toll-free (or collect) telephone number for shareholders to call to request the SAI. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: Because the Funds are closed-end funds that are not currently offering shares to the public, the Funds do not have current
registration statements, including current SAIs (in all cases, the Funds&#146; SAIs are several years old or more). The Funds have to date relied on Rule 8b-16(b) under the 1940 Act and therefore are not required to update their registration
statements on an annual basis. Accordingly, the Funds do not think it is appropriate to refer shareholders to the Funds&#146; SAIs, as the information therein, including information regarding the Funds&#146; Trustees/Directors, has not been updated
recently, in reliance on Rule 8b-16(b). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Income Strategy Fund I and PIMCO Income Strategy Fund II (for purposes of this response, each, a
&#147;Fund&#148; and, collectively, the &#147;Funds&#148;) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">4.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: The Funds&#146; Annual Reports do not include a section regarding new accounting pronouncements. Please include this disclosure going forward. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: The Funds confirm that they will include disclosure regarding new accounting pronouncements, if any, in future shareholder
reports if deemed to be significant and applicable to the Funds. The Funds also note that a section regarding new accounting pronouncements was included in the Funds&#146; semi-annual reports to shareholders for the period ended January&nbsp;1,
2015, filed with the SEC on March&nbsp;31, 2015. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Managed Accounts Trust (Series LD) (for purposes of this response, the &#147;Fund&#148;)
</B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">5.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: The name of the Fund under its series identifier on EDGAR says &#147;Fixed Income SHares&#148; but it should be &#147;Fixed Income SHares: Series LD.&#148; Please correct the series identifier
accordingly. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: The Fund has updated its series identifier on EDGAR to &#147;Fixed Income SHares: Series
LD.&#148; </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Managed Accounts Trust (Series M) (for purposes of this response, the &#147;Fund&#148;) </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">6.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: The Fund has a policy to normally invest substantially all (and at least 80%) of its net assets (plus borrowings made for investment purposes) in a portfolio of fixed income instruments comprised of
mortgage- and other asset-backed securities including (but not limited to): mortgage pass-through securities; collateralized mortgage obligations; commercial mortgage-backed securities; mortgage dollar rolls; stripped mortgage-backed securities;
debt securities issued by states or local governments and their agencies, authorities and other instrumentalities; bank certificates of deposit, fixed time deposits and bankers&#146; acceptances; other securities that directly or indirectly
represent a participation in, or are secured by and payable from, mortgage loans on real property; repurchase agreements and reverse repurchase agreements; and derivative instruments that have economic characteristics similar to the securities
referenced above (the &#147;80% Policy&#148;). However, according to the Fund&#146;s Schedule of Investments, the Fund had 51.6% of its total investments in corporate bonds and notes and 13.2% in short-term instruments. Please explain how these
positions are consistent with the Fund&#146;s 80% Policy. </TD></TR></TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">-4- </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: The Fund confirms that it is, and was as of the date of the Annual Report, in
compliance with the 80% Policy recited above. We note that the 80% Policy does not provide that the Fund will invest at least 80% in mortgage-related securities, but that it will invest at least 80% in &#147;a portfolio of fixed income
instruments.&#148; It then goes on to describe types of fixed income instruments that may comprise the portfolio, which it lists as &#147;mortgage- and other asset-backed securities including (but not limited to):&#148;, followed by a sizeable list
of non-exclusive examples intended to fit this broad description of fixed income instruments, including, among others, debt securities issued by states or local governments and their agencies, authorities and other instrumentalities; bank
certificates of deposit, fixed time deposits and banker&#146; acceptances; repurchase agreements and reverse repurchase agreements; and derivative instruments that have economic characteristics similar to the securities referenced above. The Fund
confirms that, as of October&nbsp;31, 2014, the Fund held more than 80% of its net assets (plus borrowings made for investment purposes) in fixed income instruments of the types set forth in the 80% Policy. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">In this regard, we note that the Fund&#146;s name does not include the word &#147;mortgage&#148; or some similar term, and that the Fund is
not subject to an 80% test under Rule 35d-1 of the 1940 Act with respect to mortgage-related investments. This is reflected in disclosure in the &#147;Principal Investment Strategies&#148; section of the Fund&#146;s Prospectus, which follows
disclosure reciting the 80% Policy, providing that &#147;[t]he [Fund] will not change its policy to, under normal circumstances, invest at least 80% of its net assets (plus the amount of any borrowings for investment purposes) <I>in fixed income
instruments</I> unless the [Fund] provides shareholders with the notice required by Rule 35d-1 under the Investment Company Act of 1940 . . . .&#148; (Emphasis added). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">Also, by way of clarification, we note that the percentages listed next to the asset-category headings in the Fund&#146;s Schedule of
Investments (<I>e.g.</I>, &#147;corporate bonds and notes&#148;) relate to the Fund&#146;s total net assets available to common shareholders, which differs from &#147;net assets (plus borrowings made for investment purposes)&#148; as used in the 80%
Policy. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman"><B>PIMCO Global StocksPLUS&nbsp;&amp; Income Fund, PIMCO Income Opportunity Fund, PIMCO Corporate&nbsp;&amp; Income Opportunity Fund and PIMCO
Corporate&nbsp;&amp; Income Strategy Fund (for purposes of this response, each, a &#147;Fund&#148; and, collectively, the &#147;Funds&#148;) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">7.</TD>
<TD ALIGN="left" VALIGN="top"><U>Comment</U>: The Schedules of Investments in the Funds&#146; Annual Reports indicate that, as of the end of the respective Fund&#146;s fiscal year, each Fund had invested greater than 25% of its total assets in
investments included under the &#147;Mortgage-Backed Securities&#148; heading (PGP&#151;65.8%, PKO&#151;42.7%, PCN&#151;43.7% and PTY&#151;48.8%), which appear to include only privately-issued mortgage-backed securities (&#147;<U>PMBS</U>&#148;).
Please explain how the Funds are in compliance with their fundamental investment policies to not concentrate (<I>i.e.</I>, invest more than 25% of total assets) their investments in any particular industry. We note the Staff&#146;s position that
PMBS are part of an industry for these purposes. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman"><U>Response</U>: In response to the Staff&#146;s comments in connection
with its review of PKO&#146;s initial registration statement, PKO stated that the Fund associates each PMBS it holds with an &#147;industry&#148; for purposes of the Funds&#146; fundamental investment policies regarding industry concentration,
taking into account the economic characteristics of such PMBS and in accordance with PIMCO&#146;s internally developed classification system for PMBS. PKO has represented to us that, as of the date of each Fund&#146;s respective Annual Report, the
Fund was not concentrated in </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">-5- </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">
any particular industry in accordance with its fundamental policy. With respect to PGP, PTY and PCN, each Fund has, since its inception, taken the position that PMBS do not represent interests in
any particular industry or group of industries for purposes of the Fund&#146;s fundamental investment policies regarding industry concentration, as, in each case, was disclosed in the Fund&#146;s initial registration statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">Also, by way of clarification, we note that the percentages listed next to the asset-category headings in the Funds&#146; Schedules of
Investments (<I>e.g.</I>, &#147;corporate bonds and notes&#148;) relate to the Funds&#146; total net assets available to common shareholders and do not relate to a Fund&#146;s total assets, whereas each Fund&#146;s stated industry concentration
policy relates to total assets. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">On behalf of the Registrants, we acknowledge that (i)&nbsp;the SEC is not foreclosed from taking any action with respect
to these filings; (ii)&nbsp;the Staff&#146;s review of these filings, under delegated authority, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in these filings; and (iii)&nbsp;the
Registrants will not assert the Staff&#146;s review as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. As indicated in the SEC&#146;s June&nbsp;24, 2004 release regarding the
public release of comment letters and responses, you are requesting such acknowledgements from all companies whose filings are being reviewed, and this request and these acknowledgements should not be construed as suggesting that there is an inquiry
or investigation or other matter involving the Registrants. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Please do not hesitate to call me at (202)&nbsp;626-3909 or David C. Sullivan at
(617)&nbsp;951-7362 if you have any questions or require additional information. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Kind regards, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">/s/ Nathan D. Briggs </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman">Nathan D. Briggs </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:11pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">Cc:</TD>
<TD ALIGN="left" VALIGN="top">Peter G. Strelow </TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">William Galipeau </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">Joshua Ratner, Esq. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">Vadim
Avdeychik, Esq. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:11pt; font-family:Times New Roman">David C. Sullivan, Esq. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">-6- </P>

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end
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