-----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, IgncZUg9weqd9pbyexloZd5TGB5/gVXv8dbP1I8fWyRJ7fP6wML+exgQ9rOLeJQ1 6sLAI1wz0SEO4pTbiC/K4A== 0000949377-05-000010.txt : 20050720 0000949377-05-000010.hdr.sgml : 20050720 20050103171254 ACCESSION NUMBER: 0000949377-05-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHOENIX INVESTMENT TRUST 97 CENTRAL INDEX KEY: 0001045018 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 101 MUNSON ST CITY: GREENFIELD STATE: MA ZIP: 01301 BUSINESS PHONE: 800 243-1574 MAIL ADDRESS: STREET 1: 56 PROSPECT STREET STREET 2: P.O. BOX 150480 CITY: HARTFORD STATE: CT ZIP: 06115-0480 CORRESP 1 filename1.txt 1933 Act/Correspondence January 3, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Phoenix Investment Trust 97 File No. 333-34537 Post-Effective Amendment No. 18 To the Commission Staff: On December 9, 2004, Phoenix Investment Trust 97 filed a Post-Effective Amendment to its Registration Statement on Form N-1A, the purpose of which was supply for SEC review all disclosures required under recent rulemaking and to make certain other changes of a non-material nature. This letter is in response to comments received on December 30, 2004 to our proposed response to the original comments received on said amendment filing from our examiner, Brion Thompson. 1. SAI, Disclosure of Fund Holdings. Our examiner requested that we respond more fully to Item 11(f)(1)(vi) by providing information regarding the procedures used to determine that disclosure of portfolio holdings is in the best interest of shareholders. We have revised the second paragraph of this section to include the requested information. 2. SAI, Disclosure of Fund Holdings. Our examiner requested that we provide disclosure to clarify that the fund may enter into ongoing arrangements whereby public information is provided directly to third-parties, such as rating agencies, in addition to those listed and to indicate the frequency and the length of lag under any such arrangements. We have revised the paragraph under the subheading entitled "Public Disclosure" to reflect this information. We believe the revised version of the Disclosure of Fund Holdings discussion is now fully responsive to the SEC's comments, as well as to the requirements of Item 11(f) of Form N-1A. Please contact Ann Spooner at (860) 403-6753 or the undersigned at (860)403-5246 if you have any questions concerning this matter. Very truly yours, /s/ Matthew A. Swendiman Matthew A. Swendiman -----END PRIVACY-ENHANCED MESSAGE-----