June 7, 2018
Anu Dubey
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | PIMCO Funds (the “Registrant”) | |
| File Nos. 033-12113, 811-05028 |
Dear Ms. Dubey:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, the Registrant respectfully requests withdrawal of the following Post-Effective Amendments to the Registrant’s Registration Statement on Form N-1A (the “Amendments”):
Post-Effective Amendment Number | Date Filed | Submission Type | Accession Number | |||
288 | January 27, 2017 | 485APOS | 0001193125-17-022053 | |||
289 | March 29, 2017 | 485BXT | 0001193125-17-101723 | |||
290 | April 27, 2017 | 485BXT | 0001193125-17-143224 | |||
291 | May 25, 2017 | 485BXT | 0001193125-17-183883 | |||
293 | June 7, 2017 | 485BXT | 0001193125-17-196856 | |||
294 | July 6, 2017 | 485BXT | 0001193125-17-222782 | |||
296 | August 3, 2017 | 485BXT | 0001193125-17-247091 | |||
299 | August 31, 2017 | 485BXT | 0001193125-17-274078 | |||
300 | September 28, 2017 | 485BXT | 0001193125-17-297604 | |||
302 | October 26, 2017 | 485BXT | 0001193125-17-321279 | |||
305 | November 22, 2017 | 485BXT | 0001193125-17-350128 | |||
306 | December 21, 2017 | 485BXT | 0001193125-17-376122 | |||
308 | January 18, 2018 | 485BXT | 0001193125-18-013509 | |||
310 | February 15, 2018 | 485BXT | 0001193125-18-047218 | |||
312 | March 15, 2018 | 485BXT | 0001193125-18-084010 | |||
313 | April 12, 2018 | 485BXT | 0001193125-18-115611 | |||
315 | May 10, 2018 | 485BXT | 0001193125-18-158988 |
Anu Dubey June 7, 2018 Page 2 |
The Amendments relate to Class T shares of PIMCO All Asset All Authority Fund, PIMCO Low Duration Income Fund, PIMCO Foreign Bond Fund (U.S. Dollar-Hedged), PIMCO Foreign Bond Fund (Unhedged), PIMCO RAE Fundamental PLUS Fund, PIMCO Global Bond Fund (U.S. Dollar-Hedged), PIMCO GNMA Fund, PIMCO High Yield Fund, PIMCO All Asset Fund, PIMCO StocksPLUS® International Fund (U.S. Dollar-Hedged), PIMCO Investment Grade Corporate Bond Fund, PIMCO Long-Term U.S. Government Fund, PIMCO Low Duration Fund, PIMCO Municipal Bond Fund, PIMCO California Intermediate Municipal Bond Fund, PIMCO New York Municipal Bond Fund, PIMCO Real Return Fund, PIMCO RealEstateRealReturn Strategy Fund, PIMCO Short Duration Municipal Income Fund, PIMCO Short-Term Fund, PIMCO StocksPLUS® Fund, PIMCO StocksPLUS® Absolute Return Fund, PIMCO StocksPLUS® Short Fund, PIMCO Total Return Fund, PIMCO CommodityRealReturn Strategy Fund®, PIMCO Mortgage-Backed Securities Fund, PIMCO Emerging Markets Currency Fund, PIMCO Diversified Income Fund, PIMCO Emerging Markets Bond Fund, PIMCO StocksPLUS® Small Fund, PIMCO High Yield Municipal Bond Fund, PIMCO California Short Duration Municipal Income Fund, PIMCO StocksPLUS® International Fund (Unhedged), PIMCO Emerging Local Bond Fund, PIMCO Income Fund, PIMCO RAE Fundamental Advantage PLUS Fund, PIMCO Global Advantage® Strategy Bond Fund, PIMCO Unconstrained Bond Fund, PIMCO Global Multi-Asset Fund, PIMCO Government Money Market Fund, PIMCO Unconstrained Tax Managed Bond Fund, PIMCO CommoditiesPLUS® Strategy Fund, PIMCO High Yield Spectrum Fund, PIMCO Senior Floating Rate Fund, PIMCO Total Return Fund IV, PIMCO Credit Absolute Return Fund, PIMCO California Municipal Bond Fund, PIMCO National Intermediate Municipal Bond Fund, PIMCO Short Asset Investment Fund, PIMCO Mortgage Opportunities Fund, PIMCO TRENDS Managed Futures Strategy Fund, PIMCO RAE Low Volatility PLUS Fund, and PIMCO Preferred and Capital Securities Fund, each a series of the Registrant (collectively, the “Withdrawn Class T Shares”).
No securities were sold in connection with the Amendments, and the Registrant has determined not to proceed with the offering of the Withdrawn Class T Shares at this time.
If you would like to discuss this withdrawal request in further detail or if you have any questions, please feel free to contact the Registrant’s outside counsel, Adam Teufel of Dechert LLP, at (202) 261-3464. Thank you.
| Sincerely, |
/s/ Ryan G. Leshaw |
| Ryan G. Leshaw |
| Assistant Secretary, PIMCO Funds |
2
