0001752724-23-236115.txt : 20231025 0001752724-23-236115.hdr.sgml : 20231025 20231025082236 ACCESSION NUMBER: 0001752724-23-236115 CONFORMED SUBMISSION TYPE: N-CEN/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20220331 FILED AS OF DATE: 20231025 DATE AS OF CHANGE: 20231025 EFFECTIVENESS DATE: 20231025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIONEER HIGH INCOME FUND, INC. CENTRAL INDEX KEY: 0001166258 IRS NUMBER: 020563892 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-21043 FILM NUMBER: 231344076 BUSINESS ADDRESS: STREET 1: 60 STATE ST. STREET 2: 5TH FL. CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 617-742-7825 MAIL ADDRESS: STREET 1: 60 STATE ST STREET 2: 5TH FL CITY: BOSTON STATE: MA ZIP: 02109 FORMER COMPANY: FORMER CONFORMED NAME: PIONEER HIGH INCOME TRUST DATE OF NAME CHANGE: 20020129 N-CEN/A 1 primary_doc.xml X0404 N-CEN/A 0001752724-22-132444 LIVE 0001166258 XXXXXXXX 811-21043 false false false N-2 Pioneer High Income Fund, Inc. 811-21043 0001166258 5493001GCNPC0XWPCF03 60 State Street Boston 02109 US-MA US 617-422-4947 American Stock Transfer & Trust Company, LLC 6201 15th Avenue Brooklyn 11219 800-937-5449 Records related to its functions as shareholder servicing and transfer agent. Amundi Asset Management US, Inc. 60 State Street Boston 02109 617-422-4947 Records related to its functions as investment adviser and administrator. Pioneer High Income Fund, Inc. 60 State Street Boston 02109 617-422-4947 Records related to its functions as Registrant. The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Records related to its functions as custodian and sub-administrator. Amundi Distributor US, Inc. 60 State Street Boston 02109 617-422-4947 Records related to its functions as principal underwriter. N N N-2 Y Lorraine H. Monchak N/A N Craig C. MacKay 002008771 N Lisa M. Jones N/A Y Diane Durnin N/A N Kenneth J. Taubes N/A Y Marguerite A. Piret N/A N Thomas J. Perna N/A N Benjamin M. Friedman N/A N John E. Baumgardner, Jr. N/A N Fred J. Ricciardi N/A N John Malone 002314031 60 State Street Boston 02109-1820 XXXXXX N N N N N N ADVEST 008-21409 000000010 9695001WG07FSAHCYE36 FR N Stifel, Nicolaus & Company, Incorporated 008-1447 000000793 5WUVMA08EYG4KEUPW589 N RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 N MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 008-7221 000007691 8NAV47T0Y26Q87Y0QP81 N KEYBANC CAPITAL MARKETS INC. 008-30177 000000566 2EQWV0180Z211YVAD813 N Amundi Distributor US, Inc. 008-41256 000024497 549300OSI141GCUW7776 Y UBS Securities LLC 008-022651 000007654 T6FIZBDPKLYJKFCRVK44 N JANNEY MONTGOMERY SCOTT LLC 008-00462 000000463 549300QQRY1JCFQHYS08 N N Ernst & Young LLP 00042 N/A N N N N N N Pioneer High Income Fund, Inc. 5493001GCNPC0XWPCF03 N 0 0 0 N/A N N N N N/A N/A N/A Rule 10f-3 (17 CFR 270.10f-3) Rule 32a-4 (17 CFR 270.32a-4) N N N N Amundi Asset Management US, Inc. 801-08255 000107719 GVETZ2DEF39OCQ4SSX41 N American Stock Transfer & Trust Company, LLC 084-00416 254900TS5EWP83BEOU02 N N N JPMorgan Chase & Co. 8I5DZWZKVSZI1NUHU748 N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 N Refinitiv US LLC 213800HQORQAP68CJJ04 N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N IHS Markit Ltd. 549300HLPTRASHS0E726 BM N N HSBC Bank PLC (UK) MP6I5ZYZBEU3UXPYFY54 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Bank Handlowy w Warszawie Spolka Akcyjna XLEZHWWOI4HFQDGL4793 PL N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Banco Nacional De Mexico S.A. 2SFFM4FUIE05S37WFU55 MX N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) EUROCLEAR BANK SA/NV 549300OZ46BRLZ8Y6F65 BE N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) Nordea Bank Abp - Norway Branch 529900ODI3047E2LIV03 NO N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank N.A., Jakarta Branch E57ODZWZ7FF32TWEFA76 ID N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Citibank N.A. Argentina Branch E57ODZWZ7FF32TWEFA76 AR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Banco Bilbao Vizcaya Argentaria SA K8MS7FD7N5Z2WQ51AZ71 ES N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Y American Stock Transfer & Trust Company, LLC 254900TS5EWP83BEOU02 N N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N Y Amundi Asset Management US, Inc. GVETZ2DEF39OCQ4SSX41 Y N Y Amundi Distributor US, Inc. 008-41256 000024497 549300OSI141GCUW7776 0.00000000 Credit Agricole Securities (USA) Inc. 008-13753 000000190 549300WO2DKF0Q3YMV43 0.00000000 INSTINET, LLC 008-23669 000007897 549300MGMN3RKMU8FT57 73.00000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 12.00000000 VIRTU AMERICAS LLC 008-68193 000149823 549300RA02N3BNSWBV74 87.00000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 225.00000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 187.00000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 1292.00000000 LIQUIDNET, INC. 008-52461 000103987 213800HSKBBO1GCVRG79 388.00000000 PIPER SANDLER & CO. 008-15204 000000665 549300GRQCWQ3XGH0H10 25.00000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 53.00000000 CAPITAL INSTITUTIONAL SERVICES, INC 008-22273 000007551 54930061X8RDWFDJIS05 33.00000000 2380.00000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 12351750.00000000 Credit Suisse Securities (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 10522940.00000000 DEUTSCHE BANK SECURITIES, INC. 008-17822 000002525 9J6MBOOO7BECTDTUZW19 16658998.00000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 14662758.00000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 7656738.00000000 BNY MELLON CAPITAL MARKETS, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 6231424.00000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 15099757.00000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 24407509.00000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 49520126.00000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 58746010.00000000 261533113.00000000 Y 277979771.00000000 0.00000000 Common stock Common stock N N N N N N 0.93000000 1.71000000 8.12000000 8.93000000 false false true false false true false false false false false OTHER REQUIRED INFO 2 explanatory_note_2023.htm

Form: N-CEN/A

Explanation:

This amendment is being filed to address incorrect or omitted responses from the original submission.

INTERNAL CONTROL RPT 3 g1aiii_high_income.htm

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
Pioneer High Income Fund, Inc.:

In planning and performing our audit of the financial statements of Pioneer High Income Fund, Inc. (the “Fund”) as of and for the year ended March 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), 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 PCAOB. 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 March 31, 2022.

This report is intended solely for the information and use of management and the Board of Directors of Pioneer High Income Fund, Inc, 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
May 26, 2022