0001219360-23-000044.txt : 20230912 0001219360-23-000044.hdr.sgml : 20230912 20230912144427 ACCESSION NUMBER: 0001219360-23-000044 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230630 FILED AS OF DATE: 20230912 DATE AS OF CHANGE: 20230912 EFFECTIVENESS DATE: 20230912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIMCO HIGH INCOME FUND CENTRAL INDEX KEY: 0001219360 IRS NUMBER: 383676799 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21311 FILM NUMBER: 231249768 BUSINESS ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-739-3000 MAIL ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001219360 XXXXXXXX false false N-2 PIMCO High Income Fund 811-21311 0001219360 TYNS8LL5KA936NJZN198 1633 Broadway New York 10019 US-NY US 844-337-4626 Pacific Investment Management Company LLC 1633 Broadway New York 10019 (212)-776-1500 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder State Street Bank and Trust Company 801 Pennsylvania Ave Kansas City 64105 (816) 936-1121 The account books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and the Rules thereunder N N N-2 Y Sarah E. Cogan N/A N Kathleen A. McCartney N/A N E. Grace Vandecruze N/A N Joseph B. Kittredge, Jr N/A N Libby D. Cantrill N/A Y David N. Fisher 003085501 Y Deborah A. DeCotis N/A N Alan Rappaport N/A N Keisha Audain-Pressley N/A 1633 Broadway New York 10019 XXXXXX N N N N N N JonesTrading Institutional Services LLC 8-26089 000006888 2138008JJ5PA8H5UIL69 N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N PIMCO High Income Fund TYNS8LL5KA936NJZN198 N N/A N N Y N N/A N/A N/A Rule 17a-7 (17 CFR 270.17a-7) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(d)(ii) (17 CFR 270.18f-4(d)(ii)) Rule 18f-4(e) (17 CFR 270.18f-4(e)) Rule 18f-4(f)(17 CFR 270.18f-4(f)) N N N N Pacific Investment Management Company LLC 801-48187 000104559 549300KGPYQZXGMYYN38 N Equiniti Trust Company, LLC 84-00416 254900TS5EWP83BEOU02 N N N Bloomberg Valuation Service 549300B56MD0ZC402L06 N ICE Data Services 5493000NQ9LYLDBCTL34 N IHS Markit 213800BVVQOBUSJXSB53 GB N JPMorgan Chase PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Refinitiv US Holdings 549300NF240HXJO7N016 CA N N Citibank Europe PLC Spain Branch N/A ES N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank N.A. 579100KKDGKCFFKKF005 AR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank N.A. 549300Y6AM1UNEAUG671 BR N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank N.A. Mexico 549300WEPPXE5O03XR55 MX N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Citibank Santiago, Chile CJI8113X31URBY98TE10 CL N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Euroclear 21380014SJC1QPK8O356 BE N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) HSBC Bank (China) Company Limited 2CZOJRADNJXBLT55G526 CN N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) State Street Bank London - Crest 549300SQM0MRIF4HE647 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) State Street Bank and Trust Company 213800HZABVDTZXCDG24 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Y Equiniti Trust Company, LLC 254900TS5EWP83BEOU02 N N N Pacific Investment Management Company LLC 549300KGPYQZXGMYYN38 Y N State Street Bank and Trust Company 571474TGEMMWANRLN572 N Y N Allianz Global Investors (Schweiz) AG N/A N/A 549300HHHNE56IHKY326 CH 0.00 Allianz Life Financial Services, LLC 8-13630 000000612 5493008TSI0TRWDDGW79 0.00 PIMCO Canada Corp. N/A N/A 549300PNZNS0LQSMZ318 CA 0.00 PIMCO Europe GmbH N/A N/A 549300KW6332H0XL8X85 DE 0.00 PIMCO Investments LLC 8-68686 000154957 N/A 0.00 Barclays Capital, Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 354.75 Credit Suisse Securities (USA), LLC 8-00422 000000816 1V8Y6QCX6YMJ2OELII46 25.66 Goldman Sachs & Co. 8-00129 000000361 FOR8UP27PHTHYVLBNG30 245.94 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 241.51 Merrill Lynch, Pierce, Fenner, & Smith 8-07221 000007691 8NAV47T0Y26Q87Y0QP81 1340.43 Morgan Stanley & Co., Inc. 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 10.77 RBC Capital Markets Corp. 8-45411 000031194 549300LCO2FLSSVFFR64 1706.36 Sanford C. Bernstein & Co., LLC 8-52942 000104474 549300I7JYZHT7D5CO04 126.82 UBS Securities LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 54.80 4107.04 BNP Paribas Securities Corp. 8-32682 000015794 RCNB6OTYUAMMP879YW96 3362982613.50 BNY Mellon Capital Markets, LLC 8-35255 000017454 VJW2DOOHGDT6PR0ZRO63 304349607.46 Citigroup Global Markets, Inc. 8-08177 000007059 MBNUM2BPBDO7JBLYG310 762720233.61 Cowen & Co. 8-22522 000007616 549300WR155U7DVMIW58 490238534.84 Credit Agricole Securities (USA), Inc. 8-13753 000000190 549300WO2DKF0Q3YMV43 694316591.63 Deutsche Bank Securities, Inc. 8-17822 000002525 9J6MBOOO7BECTDTUZW19 2056800704.94 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 339577151.46 Nomura Securities International Inc. 8-15255 000004297 OXTKY6Q8X53C9ILVV871 999146679.83 RBC Capital Markets Corp. 8-45411 000031194 549300LCO2FLSSVFFR64 1764725856.99 State Street Global Markets, LLC 8-69862 000285852 549300FDEDF5ORXCMQ56 1666468444.27 13400525905.74 N 658640511.94 Common stock PIMCO High Income Fund Preferred stock PIMCO High Income Fund F Preferred stock PIMCO High Income Fund TH Preferred stock PIMCO High Income Fund W Preferred stock PIMCO High Income Fund M Preferred stock PIMCO High Income Fund T N N N N N N 0.82 2.67 5.00 4.51 true INTERNAL CONTROL RPT 2 g1aiii_pimco063023t-phk.htm

 

 

Report of Independent Registered Public Accounting Firm

 

To the Board of Trustees and Shareholders of PIMCO High Income Fund

 

In planning and performing our audit of the financial statements of PIMCO High Income Fund (the “Fund”) as of and for the year ended June 30, 2023, 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 do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.

 

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 fund’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 generally accepted accounting principles. A fund’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 fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund’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 fund’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 over financial reporting 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 material weaknesses as defined above as of June 30, 2023.

 

PricewaterhouseCoopers LLP, 1100 Walnut, Suite 1300, Kansas City, MO 64106 

T: (816) 472 7921, www.pwc.com/us

 

 

 

 

 

This report is intended solely for the information and use of the Board of Trustees of PIMCO High Income Fund 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/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP 

Kansas City, Missouri 

August 25, 2023

 

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