0001193125-14-323105.txt : 20141118 0001193125-14-323105.hdr.sgml : 20141118 20140827130957 ACCESSION NUMBER: 0001193125-14-323105 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140827 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUNAMERICA INCOME FUNDS CENTRAL INDEX KEY: 0000795307 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: HARBORSIDE FINANCIAL CENTER STREET 2: 3200 PLAZA 5 CITY: JERSEY CITY STATE: NJ ZIP: 07311 BUSINESS PHONE: 800-858-8850 MAIL ADDRESS: STREET 1: HARBORSIDE FINANCIAL CENTER STREET 2: 3200 PLAZA 5 CITY: JERSEY CITY STATE: NJ ZIP: 07311 FORMER COMPANY: FORMER CONFORMED NAME: SUNAMERICA INCOME PORTFOLIOS DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: INTEGRATED INCOME PORTFOLIOS DATE OF NAME CHANGE: 19900306 CORRESP 1 filename1.htm SEC Acceleration Letter

SunAmerica Income Funds

AIG Capital Services, Inc.

Harborside Financial Center

3200 Plaza 5

Jersey City, NJ 07311

August 27, 2014

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: SunAmerica Income Funds

Securities Act File No. 333-197679

Pre-Effective Amendment No. 1

Dear Commissioners:

Pursuant to Rule 461 under the Securities Act of 1933, SunAmerica Income Funds (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 (File No. 333-197679) (the “Amendment”) so that the Amendment is declared effective on Wednesday, August 27, 2014, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Diana Huffman of Willkie Farr & Gallagher LLP at (212) 728-8813, and that such effectiveness also be confirmed in writing.

The Registrant hereby acknowledges that, if the Securities and Exchange Commission (or its staff, acting pursuant to delegated authority), declares the filing effective, such action:

(i) does not foreclose the Commission from taking any action with respect to the filing;

(ii) does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(iii) may not be asserted by the Registrant as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

August 27, 2014

Page 2

 

Very truly yours,
SunAmerica Income Funds
By:  

/s/ Thomas D. Peeney

  Thomas D. Peeney
  Assistant Secretary
AIG Capital Services, Inc.
By:  

/s/ James Nichols

  James Nichols
  President