October 8, 2010
Securities and Exchange Commission
Office of Applications and Report Services
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:   Joint Insured Fidelity Bond of
Allianz Funds (File No. 811-06161)
Allianz Funds Multi-Strategy Trust (File No. 811-22167)
Allianz Global Investors Managed Accounts Trust (File No. 811-9721)
PIMCO Municipal Income Fund (File No. 811-10377)
PIMCO California Municipal Income Fund (File No. 811-10379)
PIMCO New York Municipal Income Fund (File No. 811-10381)
PIMCO Municipal Income Fund II (File No. 811-21076)
PIMCO California Municipal Income Fund II (File No. 811-21077)
PIMCO New York Municipal Income Fund II (File No. 811-21078)
PIMCO Municipal Income Fund III (File No. 811-21187)
PIMCO California Municipal Income Fund III (File No. 811-21188)
PIMCO New York Municipal Income Fund III (File No. 811-21189)
PIMCO Corporate Income Fund (File No. 811-10555)
PIMCO Corporate Opportunity Fund (File No. 811-21238)
AGIC Convertible & Income Fund (File No. 811-21284)
PIMCO High Income Fund (File No. 811-21311)
AGIC Convertible & Income Fund II (File No. 811-21338)
PIMCO Income Strategy Fund (File No. 811-21374)
PIMCO Income Strategy Fund II (File No. 811-21601)
NFJ Dividend, Interest & Premium Strategy Fund (File No. 811-21417)
AGIC International & Premium Strategy Fund (File No. 811-21724)
PIMCO Global StocksPLUS & Income Fund (File No. 811-21734)
AGIC Equity & Convertible Income Fund (File No. 811-21989)
AGIC Global Equity & Convertible Income Fund (File No. 811-22067)
PIMCO Income Opportunity Fund (File No. 811-22121)
PCM Fund Inc. (File No. 811-07816)
PIMCO Strategic Global Government Fund Inc. (File No. 811-08216)
Ladies and Gentlemen:
Enclosed for filing on behalf of the above-referenced registered management investment companies (the “Funds”) pursuant to Rule 17g-1 of the Investment Company Act of 1940, as amended, is the following documentation:
Allianz Global Investors of America L.P.
1345 Avenue of the Americas
New York, NY 10105



  (i)   A copy of the Fidelity Bond Binder (the “Bond”), effective July 1, 2010, issued by National Union Fire Insurance Company, the primary policy for $25 million; First Excess Layer issued by Great American Insurance Group for $25 million; and Second Excess Layer issued by Berkley Regional Insurance Company for $12.5 million, is attached under Exhibit 1;
  (ii)   A copy of the executed joint Fidelity Bond Agreement among the joint insureds in accordance with Rule 17g-1(f) is attached under Exhibit 2;
  (iii)   A copy of the resolutions of a majority of Trustees/Directors of each Board who are not “interested persons” of the Funds, approving the amount, type, form and coverage of the Bond and the portion of the premium to be paid by each Fund is attached under Exhibit 3; and
  (iv)   A Rule 17g-1 Minimum Amount of Bond worksheet showing the amount of a single insured bond, which each Fund would have to maintain, had it not been named as an insured under the joint Bond, is attached under Exhibit 4.
Premiums for the Bond have been paid from July 1, 2010 through the period ending July 1, 2011.
If there are any questions regarding this filing, please contact the undersigned at (212) 739-3222.
Very truly yours,
/s/ Thomas J. Fuccillo
Thomas J. Fuccillo
Secretary and Chief Legal Officer
Allianz Global Investors of America L.P.
1345 Avenue of the Americas
New York, NY 10105