Request for Acceleration of Effective Date of Registration Statement of Oppenheimer Capital Appreciation Fund Pursuant to Rule 461 under the Securities Act of 1933, as amended VIA EDGAR September 6, 2007 Securities and Exchange Commission Mail Stop 0-7, Filer Support 6432 General Green Way Alexandria, Virginia 22312 Re: Oppenheimer Capital Appreciation Fund/Growth Fund N-14; File No. 333-144755 To the Securities and Exchange Commission: Oppenheimer Capital Appreciation Fund (the "Registrant") and OppenheimerFunds Distributor, Inc., as general distributor of the Registrant's shares, hereby request effectiveness on September 6, 2007, or as soon as practicable thereafter, of the Registrant's Pre-Effective Amendment No. 5 to its Registration Statement on Form N-14. The undersigned hereby acknowledge that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Oppenheimer Capital Appreciation Fund By: /s/ Lisa I. Bloomberg -------------------------------------- Lisa I. Bloomberg, Assistant Secretary OppenheimerFunds Distributor, Inc. By: /s/ Janette Aprilante -------------------------------------- Janette Aprilante, Secretary
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N-14/A Filing
Oppenheimer Capital Appreciation Fund N-14/ARegistration statement for investment companies business combination (amended)
Filed: 6 Sep 07, 12:00am