0000701382-12-000002 Sample Contracts

Oppenheimer Capital Income Fund N-SAR Exhibit – Item 77M
Oppenheimer Capital Income Fund • October 29th, 2012

Effective August 22, 2012, Oppenheimer Capital Income Fund (the “Registrant”), a Delaware statutory trust, became the successor issuer to Oppenheimer Capital Income Fund (the “Predecessor Registrant”), a Massachusetts business trust.

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