Oppenheimer Gold & Special Minerals Fund N-SAR Exhibit – Item 77MOppenheimer Gold & Special Minerals Fund • February 28th, 2014
Company FiledFebruary 28th, 2014Effective October 10, 2013, Oppenheimer Gold & Special Minerals Fund (the “Registrant”), a Delaware statutory trust, became the successor issuer to Oppenheimer Gold & Special Minerals Fund (the “Predecessor Registrant”), a Massachusetts business trust.