0001193125-20-330017.txt : 20231026 0001193125-20-330017.hdr.sgml : 20231026 20201230181928 ACCESSION NUMBER: 0001193125-20-330017 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20201230 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 CORRESP

 

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1900 K Street, NW

Washington, DC 20006-1110

+1 202 261 3300 Main

+1 202 261 3333 Fax

www.dechert.com

 

 

ADAM T. TEUFEL

 

adam.teufel@dechert.com

+1 202 261 3464 Direct

+1 202 261 3164 Fax

December 31, 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

    

Files Nos. 333-249435 and 811-21374

Dear Ms. Dubey:

This letter is in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) received from you via telephone regarding the Registration Statement on Form N-2 (the “Registration Statement”) of PIMCO Income Strategy Fund (the “Fund”), which was filed with the SEC on November 24, 2020.

The following sets forth the Staff’s comments and the Fund’s responses thereto.

Comment 1: Please revise the “Short-Term Investments / Temporary Defensive Strategies” section on page 88 of the SAI to match the language contained in the prospectus.

Response: The Fund will update the disclosure at the next opportunity.

*****

We believe that the foregoing has been responsive to the Staff’s comments. Please call the undersigned at (202) 261-3464 if you wish to discuss this correspondence further.

Sincerely,

/s/ Adam T. Teufel

Adam T. Teufel

 

  cc:

Ryan Leshaw, Pacific Investment Management Company LLC

 

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Anu Dubey

December 31, 2020

Page 2

 

      

Timothy Bekkers, Pacific Investment Management Company LLC

      

Nathan Briggs, Ropes & Gray LLP

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