PIMCO CommoditiesPLUS Fund
1345 Avenue of the Americas
New York, New York 10105
March 26, 2009
Mr. Brion Thompson, Esq.
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | PIMCO CommoditiesPLUS Fund (CIK No. 0001297478) Application for Withdrawal of Registration Statement Registration Statement on Form N-2 (File no. 333-118087) |
Dear Mr. Thompson:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, PIMCO CommoditiesPLUS Fund (the “Registrant”) hereby applies for an order granting withdrawal of its registration statement on Form N-2 (file no. 333-118087), including all amendments and exhibits thereto (collectively, the “Registration Statement”). The Registration Statement originally was filed with the Securities and Exchange Commission on August 10, 2004.
In light of market conditions, the Registrant has determined not to proceed with the offering described in the Registration Statement. The Registrant has not offered or sold any securities under the Registration Statement, and all activities in pursuit of the offering described in the Registration Statement have been discontinued. Accordingly, the Registrant requests that an order granting the withdrawal of the Registration Statement be issued as of the date hereof.
If you have any questions regarding this application for withdrawal, please contact Jacob E. Comer of Ropes & Gray LLP, outside counsel to the Registrant, at 617.951.7913.
Sincerely,
/s/ Thomas Fuccillo
Thomas Fuccillo
Secretary and Chief Legal Officer