-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, USQJ3T781k4anC3O4XmWh1gE0rIp1ZvMDtyUzKuWGOgFNMPzlSl1gFn4z+WyX5r5 hhB3GIX8PVAhLVZztMmWNA== 0000078713-09-000115.txt : 20091229 0000078713-09-000115.hdr.sgml : 20091229 20091229153330 ACCESSION NUMBER: 0000078713-09-000115 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091031 FILED AS OF DATE: 20091229 DATE AS OF CHANGE: 20091229 EFFECTIVENESS DATE: 20091229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PIONEER MID CAP VALUE FUND CENTRAL INDEX KEY: 0000863334 IRS NUMBER: 043091159 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-06106 FILM NUMBER: 091263894 BUSINESS ADDRESS: STREET 1: 60 STATE ST - 13TH FL CITY: BOSTON STATE: MA ZIP: 02109-1820 BUSINESS PHONE: 6177427825 MAIL ADDRESS: STREET 1: 60 STATE ST STREET 2: 13TH FLOOR CITY: BOSTON STATE: MA ZIP: 02109-1820 FORMER COMPANY: FORMER CONFORMED NAME: PIONEER CAPITAL GROWTH FUND /MA/ DATE OF NAME CHANGE: 19980630 FORMER COMPANY: FORMER CONFORMED NAME: PIONEER GROWTH TRUST DATE OF NAME CHANGE: 19920703 0000863334 S000004143 Pioneer Mid Cap Value Fund C000011629 Pioneer Mid Cap Value Fund: Class A PCGRX C000011630 Pioneer Mid Cap Value Fund: Class B PBCGX C000011631 Pioneer Mid Cap Value Fund: Class C PCCGX C000011632 Pioneer Mid Cap Value Fund: Class Y PYCGX C000011633 Pioneer Mid Cap Value Fund: Class R PCMRX NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2009 000 C000000 0000863334 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 PIONEER MID CAP VALUE FUND 001 B000000 811-06106 001 C000000 6177427825 002 A000000 60 STATE STREET 002 B000000 BOSTON 002 C000000 MA 002 D010000 02109 002 D020000 1820 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A000001 PIONEER INVESTMENT MANAGEMENT, INC. 008 B000001 A 008 C000001 801-8255 008 D010001 BOSTON 008 D020001 MA 008 D030001 02109 008 D040001 1820 010 A000001 PIONEER INVESTMENT MANAGEMENT, INC. 010 B000001 801-8255 010 C010001 BOSTON 010 C020001 MA 010 C030001 02109 010 C040001 1820 011 A000001 PIONEER FUNDS DISTRIBUTOR, INC. 011 B000001 8-41256 011 C010001 BOSTON 011 C020001 MA 011 C030001 02109 PAGE 2 011 C040001 1820 012 A000001 PIONEER INVESTMENT MGT. 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J000000 N 077 K000000 N 077 L000000 N 077 M000000 N PAGE 9 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A000000 ICI MUTUAL INSURANCE COMPANY 080 B000000 NONE 080 C000000 45000 081 A000000 Y 081 B000000 62 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE MARK E. BRADLEY TITLE TREASURER EX-99 2 opinion.txt Report of Independent Registered Public Accounting Firm To the Shareowners and Board of Trustees of Pioneer Mid Cap Value Fund In planning and performing our audit of the financial statements of Pioneer Mid Cap Value Fund (the Company) as of and for the year ended October 31, 2009 in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Company'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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. The management of the Company 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 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 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 Company 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 Company'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 October 31, 2009. This report is intended solely for the information and use of management and the Board of Trustees of Pioneer Mid Cap Value 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. Ernst & Young LLP Boston, Massachusetts December 19, 2009 -----END PRIVACY-ENHANCED MESSAGE-----