 | ROPES & GRAY LLP PRUDENTIAL TOWER 800 BOYLSTON STREET BOSTON, MA 02199-3600 |
May 23, 2012
BY EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, DC 20549-1090
Re: PCM Fund, Inc. (the “Fund”) (File No. 811-07816)
Ladies and Gentlemen:
Enclosed for filing via EDGAR on behalf of the Fund pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), are the following materials for use in connection with a meeting of shareholders of the Fund (the “Meeting”): (i) a notice of meeting, (ii) a preliminary proxy statement and (iii) a form of proxy card. The Meeting is being called for the purpose described in the enclosed notice of meeting.
The Trust expects to begin mailing the proxy materials to shareholders on or about June 6, 2012.
Please direct any questions you may have with respect to this filing to me (at 617-235-4636) or to George B. Raine (at 617-951-7556) of this firm.
Regards,
/s/ Jessica L. Reece
Jessica L. Reece, Esq.
| cc: | Brian S. Shlissel Thomas J. Fuccillo, Esq. Wayne Miao, Esq. David C. Sullivan, Esq. George B. Raine, Esq. |