Pioneer Emerging Markets Fund, et al. – ‘CORRESP’ from 4/30/14 – ‘COVER’

On:  Wednesday, 4/30/14, at 5:03pm ET   ·   Private-to-Public:  Filing ¶  –  Release Delayed to:  6/12/14   ·   Accession #:  276776-14-34

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Delayed-Release Comment-Response or Other Letter to the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 2: COVER       Comment-Response or Cover Letter to the SEC            2     14K 
 1: CORRESP     Comment-Response or Other Letter to the SEC            7     35K 

‘COVER’   —   Comment-Response or Cover Letter to the SEC

COVER
1st Page of 2
TOC
↑Top
Previous
Next
↓Bottom
Just 1st
 
                                                                       Exhibit A
                                                                       ---------

PIONEER FUNDS 
60 State Street 
Boston, Massachusetts 02110 

April 30, 2014

VIA EDGAR                                                                       
--- -----                                                                       
Securities and Exchange Commission                                              
Division of Investment Management                                               
100 F Street, NE                                                                
Washington, D.C. 20549                                                          

Re:  Staff Review of Pioneer Funds' Financial Statements                    
Pioneer Bond Fund (File No. 811-02864)                            
Pioneer Diversified High Income Trust (File No. 811-22014)        
Pioneer Emerging Markets Fund (File No. 811-08448)                
Pioneer Equity Income Fund (File No. 811-08657)                   
Pioneer Equity Opportunity Fund (File No. 811-21623)              
Pioneer Floating Rate Trust (File No. 811-21654)                  
Pioneer Fund (File No. 811-01466)                                 
Pioneer High Income Trust (File No. 811-21043)                    
Pioneer High Yield Fund (File No. 811-09685)                      
Pioneer Ibbotson Asset Allocation Series (File No. 811-21569)     
Pioneer Mid Cap Value Fund (File No. 811-06106)                   
Pioneer Money Market Trust (File No. 811-05099)                   
Pioneer Municipal High Income Advantage Trust (File No. 811-21409)
Pioneer Municipal High Income Trust (File No. 811-21321)          
Pioneer Real Estate Shares (File No. 811-07870)                   
Pioneer Research Fund (File No. 811-09585)                        
Pioneer Series Trust I (File No. 811-21425)                       
Pioneer Series Trust II (File No. 811-21460)                      
Pioneer Series Trust III (File No. 811-21664)                     
Pioneer Series Trust IV (File No. 811-21781)                      
Pioneer Series Trust V (File No. 811-21823)                       
Pioneer Series Trust VI (File No. 811-21978)                      
Pioneer Series Trust VII (File No. 811-10395)                     
Pioneer Series Trust VIII (File No. 811-07318)                    
Pioneer Series Trust X (File No. 811-21108)                       
Pioneer Series Trust XI (File No. 811-08135)                      
Pioneer Series Trust XII (File No. 811-08547)                     
Pioneer Short Term Income Fund (File No. 811-21558)               
    Pioneer Strategic Income Fund (File No. 811-09223) (The "Registrants")

Ladies and Gentlemen:                                                           

       In connection with the review by the Staff of the Securities and Exchange
Commission (the "Commission") of financial statements and other filings filed by
open-end and closed-end Pioneer                                                 

COVER
Last Page of 2
TOC
1st
Previous
Next
↓Bottom
Just 2nd
funds (the "Funds"), the Registrants acknowledge that, with respect to filings  
made by the Registrants with the Commission and reviewed by the Staff:          

   (a)  the Registrants are responsible for the adequacy and accuracy of the
disclosure in the filings;                                  

    (b)  Staff comments or changes to disclosure in response to Staff comments
        in the filings reviewed by the Staff do not foreclose the Commission
from taking any action with respect to the filings; and     

(c)  the Registrants may not assert Staff comments as a defense in any
          proceeding initiated by the Commission or any person under the federal
securities laws of the United States.                       

        Sincerely,

                 /s/ Mark E. Bradley
                     -----------------------
             Mark E. Bradley
       Treasurer

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘CORRESP’ Filing		Date		First		Last			Other Filings
Release Delayed to:		6/12/14
Filed on:		4/30/14		1					485BPOS,  497K,  N-CSR,  N-MFP,  N-Q,  NSAR-A,  NSAR-B
									List all Filings