Oppenheimer Currency Opportunities Fund N-SAR Exhibit – Item 77MAgreement and Plan of Reorganization • January 29th, 2013 • Oppenheimer Currency Opportunities Fund
Contract Type FiledJanuary 29th, 2013 CompanyEffective August 21, 2012, Oppenheimer Currency Opportunities Fund (the “Registrant”), a Delaware statutory trust, became the successor issuer to Oppenheimer Currency Opportunities Fund (the “Predecessor Registrant”), a Massachusetts business trust.