Invesco Advisers, Inc.
PO Box 4333
Houston, TX 77210-4333
11 Greenway Plaza, Suite 2500
Houston, TX 77046

November 12, 2010

VIA EDGAR

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re: AIM Sector Funds (Invesco Sector Funds)
CIK No. 0000725781

Ladies and Gentlemen:

On behalf of AIM Sector Funds (Invesco Sector Funds) (the “Fund”), attached herewith for filing pursuant to the provisions of the Securities Act of 1933, including Rule 488 thereunder, is the electronic version of the Fund’s Registration Statement on Form N-14 containing a proxy statement/prospectus to accomplish the following:

• The title of the securities being registered are Class A, Class B, Class C, and Class Y shares of Invesco Utilities Fund and Invesco Van Kampen Small Cap Value Fund; and

• Class A, Class B, Class C, Class R, Class Y, and Institutional Class shares of Invesco Van Kampen Comstock Fund and Invesco Van Kampen Value Opportunities Fund.

Please send copies of all correspondence with respect to the Form N-14 to my attention or contact me at 404.439.3428.

Very truly yours,
 

/s/ Laurie Simpson  

Laurie Simpson 

Counsel