OppenheimerFunds, Inc. Two World Financial Center 225 Liberty Street New York, New York 10281 August 23, 2007 VIA EDGAR Securities and Exchange Commission Mail Stop 0-7, Filer Support 6432 General Green Way Alexandria, Virginia 22312 Re: Registration Statement on Form N-14 for Oppenheimer Capital Appreciation Fund; Proxy Materials for Oppenheimer Growth Fund File No. 333-144755 To the Securities and Exchange Commission: Enclosed for filing with the Securities and Exchange Commission ("SEC") under the Securities Act of 1933, as amended (the "1933 Act"), is Pre-effective Amendment No. 3 to the Registration Statement on Form N-14 (the "Registration Statement") of Oppenheimer Capital Appreciation Fund. The purpose of this filing is to revise Part B of the Registration Statement to incorporate by reference the semi-annual reports of Capital Appreciation Fund and Growth Fund, both dated February 28, 2007, and to reflect that the pro forma financial statements are as of May 31, 2007. The Staff is requested to address any comments or questions you may have on this filing to: Amee Kantesaria Assistant Vice President & Assistant Counsel OppenheimerFunds, Inc. Two World Financial Center 225 Liberty Street New York, NY 10281 212.323.5217 akantesaria@oppenheimerfunds.com Thank you for your assistance. Sincerely, /s/ Amee Kantesaria -------------------------------------- Amee Kantesaria Assistant Vice President and Assistant Counsel Tel.: 212.323.5217 Fax: 212.323.4070 cc: Mr. Vincent DiStefano, Securities and Exchange Commission
- Company Dashboard
- Filings
-
N-14/A Filing
Oppenheimer Capital Appreciation Fund N-14/ARegistration statement for investment companies business combination (amended)
Filed: 23 Aug 07, 12:00am