Response: The disclosure is accurate as presented and is not a disclaimer of responsibility. Comment 29: The Staffs understanding was that the last sentence of the third paragraph under Share ClassFeatures in the Choosing a Share Class Summary of Share ClassFeatures section had been previously revised as follows: The financial intermediaries that offer their own sales charge reductions or waivers, as described in Appendix A, should, as need be, be consulted to ensure that you receive any such reductions or waivers that may be available to you through the particular financial intermediary. Thus, please consult your financial intermediary for additional information regarding any sales charge reduction and/or waiver described in Appendix A. Response: Upon subsequent review of the disclosure, additional non-material changes have been made to the disclosure. The current version of disclosure will continue to be used going forward. Comment 30: Please delete disclosure throughout the second paragraph under ClassA and ClassV Shares Front-End Sales Charge Waivers in the Choosing a Share Class Reductions/Waivers of Sales Charges section that refers to financial intermediaries that have entered into agreements with the Distributor or specify these financial intermediaries. The same comment applies to the first paragraph under ClassT Sales Charge Waivers in the same section. Response: We are continuing to consider the Staffs comment and evaluating internally its scope within an organization as large as Columbia Threadneedle to ensure that any disclosure changes in this regard are appropriately contemplated. Additionally, please note that ClassT shares are no longer offered by any fund in the complex and, therefore, the second portion of Comment 30 is not applicable to the Fund. Comment 31: Please delete the following disclosure from the Appendix A: Financial Intermediary-Specific Reductions/Waivers of Sales Charges section as well any italicized language stating that the information has been provided by the named financial intermediary. The Fund cannot disclaim responsibility. The Fund is ultimately responsible for whether the sales discounts/waivers are received.