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October 16, 2017
VIA EDGAR
Mr. Deepak T. Pai
U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549
Re:PIMCO Funds, et al., FileNo. 812-14756
Dear Mr. Pai:
As discussed on our October 10, 2017 call, please find enclosed a redline (Exhibit A) showing changes made to the First Amended Application in response to staff oral comments. The Second Amended Application will be filed on EDGAR.
Please call Christine Schleppegrell at (202)261-3357 or the undersigned at (202)261-3381 if you wish to discuss this correspondence further.
Sincerely,
/s/ Brendan C. Fox
Brendan C. Fox
| cc: |
Robert H. Shapiro, Branch Chief
Joshua Ratner
Robert W. Helm, Dechert LLP
Christine A. Schleppegrell, Dechert LLP