Invesco Advisers, Inc. PO Box 4333 Houston, TX 77210-4333 11 Greenway Plaza, Suite 2500 Houston, TX 77046
	713 626 1919 www.invesco.com

November 24, 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 Technology Fund; and

• Class A, Class B, Class C, Class R, Class Y, and Institutional Class shares of Invesco Van Kampen American Value 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