COVER 12 filename12.htm

OFI Global Asset Management, Inc.

Two World Financial Center

225 Liberty Street, 11th Floor

New York, New York 10281-1008

 

 

December 23, 2013

 

 

 

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC, 20549

 

Re: Oppenheimer Capital Income Fund
  Post-Effective Amendment No.76 under the Securities Act
  and Amendment No. 60 under the Investment Company Act
  File Nos. 333-171815; 811- 22520

 

To the Securities and Exchange Commission:

 

An electronic (EDGAR) filing is transmitted herewith pursuant to the Securities Act of 1933, as amended (the "Securities Act"), and the Investment Company Act of 1940, as amended (the "Investment Company Act"), on behalf of Oppenheimer Capital Income Fund (the “Fund”). This filing constitutes Post-Effective Amendment No. 76 under the Securities Act and Amendment No. 60 under the Investment Company Act (the “Amendment”) to the Fund's Registration Statement on Form N-1A (the “Registration Statement”).

 

The Amendment has been tagged to indicate paragraphs that include changes from Post-Effective Amendment No. 73 to the Registration Statement. This filing is being made to (i) include updated performance and expense information; (ii) include a copy of a signed Independent Registered Public Accounting Firm’s consent, and incorporate by reference the audited financial statements of the Fund for the fiscal year ended August 31, 2013 and (iii) reflect other non-material changes permitted by Rule 485(b) under the Securities Act.

 

Pursuant to Rule 485(b)(4) under the Securities Act, the undersigned counsel, who prepared or reviewed the Amendment, hereby represents to the Securities and Exchange Commission (the "Commission") that, to our knowledge, the Amendment does not contain disclosure which would render it ineligible to become effective pursuant to Rule 485(b). This filing is intended to become effective December 27, 2013, as indicated on the facing page.

 

The Commission Staff is requested to address any comments or questions you may have on this filing to:

 

  Edward Gizzi, Esq.
  Vice President & Associate Counsel
  OFI Global Asset Management, Inc.
  Two World Financial Center
  225 Liberty Street, 11th Floor
  New York, New York 10281-1008
  212-323-4091
  egizzi@ofiglobal.com

 

 

 

  Sincerely,
   
  /s/ Carolyn Liu-Hartman
  Carolyn Liu-Hartman
  Assistant Vice President & Assistant Counsel
   
   

 

 

 

 

 

 

 



cc: Valerie Lithotomos, Esq.
  K&L Gates LLP
  KPMG LLP
  Edward Gizzi, Esq.
  Gloria LaFond