INTERNAL CONTROL RPT

February 25, 2020

Registrant: Pioneer Strategic Income Fund

File No.: 333-71813

Form: N-CEN/A

Original Filing Date: 12/13/19

Amended Filing Date: 2/25/20

Explanation: The Registrant amended the Form N-CEN for the period ended
September 30, 2019 to correct, the filing to add the missing
Auditor control letter.

OTHER REQUIRED INFO

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Pioneer Series Trust XIV

In planning and performing our audit of the financial statements of Pioneer
Strategic Income Fund (the "Fund") (one of the funds constituting Pioneer
Series Trust XIV)  as of and for the year ended September 30, 2019, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Fund's internal control over financial
reporting, including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing our opinion on
the financial statements and to comply with the requirements of Form N-CEN,
but not for the purpose of expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting.  Accordingly, we express no
such opinion.

The management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls. A company's internal
control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with U.S.
generally accepted accounting principles. A company's internal control over
financial reporting includes those policies and procedures that (1) pertain to
the maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with U.S. generally
accepted accounting principles, and that receipts and expenditures of the
company are being made only in accordance with authorizations of management
and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition
of a company's assets that could have a material effect on the financial
statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the
design or operation of a control does not allow management or employees, in
the normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material misstatement of
the company's annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be
material weaknesses under standards established by the Public Company
Accounting Oversight Board (United States). However, we noted no deficiencies
in the Fund's internal control over financial reporting and its operation,
including controls over safeguarding securities that we consider to be a
material weakness as defined above as of September 30, 2019.

This report is intended solely for the information and use of management and
the Board of Trustees of Pioneer Series Trust XIV, and the Securities and
Exchange Commission and is not intended to be and should not be used by anyone
other than these specified parties.


/s/ ERNST& YOUNG LLP


Boston, Massachusetts
November 29, 2019