SEC Company Response from PIMCO Income Opportunity Fund (CIK 0001412350) — Jan 23, 2020
PIMCO Income Opportunity Fund (CIK 0001412350)
Date: Jan. 23, 2020 · CIK: 0001412350 · Accession: 0001193125-20-012862
AI Filing Summary & Sentiment
File numbers found in text: 333-235485, 811-22121
Letter
PIMCO INCOME OPPORTUNITY FUND
1633 Broadway
New York, NY 10019
January 23, 2020
VIA EDGAR
Anu Dubey
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: PIMCO Income Opportunity Fund (the “Fund”)
Registration Statement on Form N-2, Files Nos. 333-235485 and 811-22121
Ladies and Gentlemen,
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Fund respectfully requests that the effectiveness of the Fund’s registration statement on Form N-2 be accelerated to at or after 4:00 p.m., Eastern Time, on January 24, 2020, or as soon thereafter as practicable.
The Fund acknowledges that (i) should the U.S. Securities and Exchange Commission (the “SEC”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any actions with respect to the filing, (ii) the action of the SEC or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Fund may not assert this action as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
The Fund also brings to your attention that pursuant to Rule 430A under the Securities Act, the form of prospectus (including the statement of additional information) filed as part of the Fund’s registration statement on Form N-2 omits certain information, including information with respect to the public offering price, discounts or commissions to dealers and other items dependent upon the offering price, delivery dates, and terms of the securities dependent upon the offering date.
Very truly yours,
PIMCO Income Opportunity Fund
Show Raw Text
CORRESP 1 filename1.htm CORRESP PIMCO INCOME OPPORTUNITY FUND 1633 Broadway New York, NY 10019 January 23, 2020 VIA EDGAR Anu Dubey Division of Investment Management U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: PIMCO Income Opportunity Fund (the “Fund”) Registration Statement on Form N-2, Files Nos. 333-235485 and 811-22121 Ladies and Gentlemen, Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Fund respectfully requests that the effectiveness of the Fund’s registration statement on Form N-2 be accelerated to at or after 4:00 p.m., Eastern Time, on January 24, 2020, or as soon thereafter as practicable. The Fund acknowledges that (i) should the U.S. Securities and Exchange Commission (the “SEC”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the SEC from taking any actions with respect to the filing, (ii) the action of the SEC or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Fund may not assert this action as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. The Fund also brings to your attention that pursuant to Rule 430A under the Securities Act, the form of prospectus (including the statement of additional information) filed as part of the Fund’s registration statement on Form N-2 omits certain information, including information with respect to the public offering price, discounts or commissions to dealers and other items dependent upon the offering price, delivery dates, and terms of the securities dependent upon the offering date. Very truly yours, PIMCO Income Opportunity Fund By: /s/ Eric D. Johnson Name: Eric D. Johnson Title: President