SWDocID VIA EDGAR December 9, 2004 [GRAPHIC OMITTED][GRAPHIC OMITTED] December 9, 2004 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attention: Dominic Minore, Esq. Division of Investment Management Re: Withdrawal of Post-Effective Amendment No. 72 (Amendment No. 41 under the Investment Company Act of 1940) of Pioneer Balanced Fund (the "Trust") (File Nos. 2-28273; 811-01605) The Trust hereby requests the withdrawal of the above-referenced Post-Effective Amendment to its Registration Statement on Form N-1A, which was filed with the Securities and Exchange Commission on December 8, 2004 (Accession number 0001145443-04-002017) due to an administrative oversight with respect to the auditor's consent exhibit. Best regards, /s/ Elaine S. Kim ESK:esk