0001193125-20-301587.txt : 20231026 0001193125-20-301587.hdr.sgml : 20231026 20201123182459 ACCESSION NUMBER: 0001193125-20-301587 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20201123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIMCO INCOME STRATEGY FUND CENTRAL INDEX KEY: 0001244183 IRS NUMBER: 000000000 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-739-4000 MAIL ADDRESS: STREET 1: 1633 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: PIMCO FLOATING RATE INCOME FUND DATE OF NAME CHANGE: 20030619 CORRESP 1 filename1.htm PIMCO PFL - N-2_A Letter for Effectiveness

PIMCO INCOME STRATEGY FUND

1633 Broadway

New York, NY 10019

November 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 Strategy Fund (the “Fund”)

    

Registration Statement on Form N-2, Files Nos. 333-249435 and 811-21374

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 4:00pm, November 25, 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 Strategy Fund

By:

  

/s/ Eric D. Johnson

Name: Eric D. Johnson

Title: President