<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 PCM Fund, Inc.

In planning and performing our audits of the financial statements of PCM
 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 PCM 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>
