0000728889-07-000030.txt : 20120911 0000728889-07-000030.hdr.sgml : 20120911 20070119155115 ACCESSION NUMBER: 0000728889-07-000030 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oppenheimer Baring Japan Fund CENTRAL INDEX KEY: 0001376505 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 CORRESP 1 filename1.htm corresp 
                                 OppenheimerFunds, Inc.
                                 Two World Financial Center
                              225 Liberty Street - 11th Floor
                               New York, New York 10281-1008

                                                January 19, 2007

VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention:  Division of Investment Management

        Re: Oppenheimer Baring Japan Fund
            File Nos. 333-137581 and 811-21954


Ladies and Gentlemen:

     We have reviewed your comments on the  registration  statement on Form N-1A
(the  "Registration  Statement")  for the  Oppenheimer  Baring  Japan  Fund (the
"Fund"),  filed  with the  Commission  on January  16,  2007.  We  confirm  that
OppenheimerFunds, Inc., the Fund's investment manager, has voluntarily agreed to
waive  management  fees and/or  reimburse the Fund for certain  expenses so that
"Total Annual Fund Operating  Expenses" will not exceed 1.60% for Class A shares
and 2.35% for Class B shares and Class C shares, 1.85% for Class N and 1.35% for
Class Y, respectively.  In addition, we have confirmed that "Other Expenses" are
not expected to exceed 0.35%.  We have estimated the Fund's transfer agency fees
at  approximately  0.25% and the Fund's  custody fees are not expected to exceed
0.02%.


     We would be pleased to provide you with any additional  information you may
require. We would appreciate it if any further comments the Commission Staff may
have on this filing be directed to the  undersigned at  OppenheimerFunds,  Inc.,
Two World Financial Center,  225 Liberty Street, New York, New York 10281, (212)
323-5089.

                                          Very truly yours,

                                          /s/  Nancy S. Vann
                                          Nancy S. Vann
                                          Vice President & Associate Counsel


Enclosures
cc:   Vincent DiStefano, Esq.
      Phillip S. Gillespie, Esq.