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                                   [LOGO] Amundi

                                          April 14, 2023

VIA EDGAR

Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, D.C. 20549

Re:  SEC Staff Sarbanes-Oxley Review of Pioneer Bond Fund Filings

Ladies and Gentlemen:

   This letter is to respond to a follow-up comment received on March 22, 2023
from Ms. Lauren Hamilton of the Staff of the Securities and Exchange Commission
in connection with the Staff's review of financial statements for the fiscal
year ended June 30, 2022 and other filings made by Pioneer Bond Fund (the
"Registrant"). Following is the Staff's comment and the Registrant's response
thereto:

1.  Comment:  The Staff noted the Registrant's explanation of the accounting
              treatment for insurance-linked securities in response to the
              Staff's initial comment. The Staff requested that the Registrant
              supplementally confirm the dollar amount and percentage of income
              recognized for the fiscal year ended June 30, 2022 that was
              related to the collateralized reinsurance, reinsurance sidecars
              and industry loss warranties held by the Registrant. The Staff
              further requested that the Registrant supplementally explain how
              such income is being accounted for and recognized in the
              financial statements.

Response:     The Registrant confirms that, for its fiscal year ended June 30,
              2022, it recognized $1,273,323, $3,134,597 and $0 of dividend
              income related to collateralized reinsurance, reinsurance
              sidecars and industry loss warranties, respectively, representing
              0.81%, 2.00% and 0.00% of the Registrant's gross income,
              respectively.

              The Registrant notes that dividend income from collateralized
              reinsurance, reinsurance sidecars and industry loss warranties is
              accounted for and recognized in the financial statements when a
              cash payment is received. The Registrant notes that
              collateralized reinsurance and reinsurance sidecars are based on
	      a reinsurer's catastrophe-oriented loss experience whereas
	      industry loss warranties are based on catastrophe-oriented
	      losses experienced by the insurance industry as a whole.
              Investors generally receive information on income payable by
	      such investments only after such amounts are communicated

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              pursuant to terms of the investment. Accordingly,
              dividend income from such investments is recognized on a cash
              basis.

   Please contact me directly at 617-422-4697 if you require any further
clarification.

                                          Very truly yours,

                                          /s/ Anthony J. Koenig, Jr.
					  ---------------------------
					  Anthony J. Koenig, Jr.
                                          Treasurer, Pioneer Funds

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