PIMCO ENERGY AND TACTICAL CREDIT OPPORTUNITIES FUND
1633 Broadway
New York, NY 10019
January 28, 2019
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-0504
Attention: Ms. Anu Dubey
| Re: | PIMCO Energy and Tactical Credit Opportunities Fund (the “Fund”) |
Registration Statement on Form N-2 (File Nos. 333-228041, 811-23390)
Dear Ms. Dubey:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Fund respectfully requests that the effectiveness of the above-referenced registration statement on Form N-2 be accelerated to Monday, January 28, 2019, or as soon thereafter as practicable after the filing of Pre-Effective Amendment No. 5 to the registration statement.
The Fund also brings to your attention that pursuant to Rule 430A under the Securities Act, the form of prospectus (including the statement of additional information) filed as part of the Fund’s registration statement on Form N-2 omits certain information, including information with respect to the public offering price, discounts or commissions to dealers, amount of proceeds and other items dependent upon the offering price, delivery dates, and terms of the securities dependent upon the offering date.
| Very truly yours, | ||
| PIMCO ENERGY AND TACTICAL CREDIT OPPORTUNITIES FUND | ||
| By: | /s/ Peter G. Strelow | |
| Name: | Peter G. Strelow | |
| Title: | President | |
UBS Securities LLC
1285 Avenue of the Americas
New York, New York 10019
January 28, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Investment Management
100 F Street, N.E.
Washington, D.C. 20549-0504
Attn: Ms. Anu Dubey
| RE: | PIMCO Energy and Tactical Credit Opportunities Fund |
| Registration Statement on Form N-2 (File Nos. 333-228041 and 811-23390) |
Dear Ms. Dubey:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “1933 Act”), the undersigned, as representative of the prospective underwriters of the securities covered by the above named Registration Statement, hereby joins in the request of PIMCO Energy and Tactical Credit Opportunities Fund for acceleration of the effective date of the above-named Registration Statement so that it becomes effective on Monday, January 28, 2019 or as soon thereafter as practicable after the filing of Pre-Effective Amendment No. 5 to the Registration Statement.
| Sincerely, | ||||||
| UBS SECURITIES LLC | ||||||
| As Representative of the several Underwriters | ||||||
| By: | /s/ Saawan Pathange | |||||||
| Name: Saawan Pathange | ||||||||
| Title: Managing Director | ||||||||
| By: | /s/ Sonam Khare | |||||||
| Name: Sonam Khare | ||||||||
| Title: Associate Director | ||||||||