SUB-ITEM 77J(a)
REVALUATION OF ASSETS OR RESTATEMENT OF CAPITAL SHARE ACCOUNT
On February 3, 2000, the Board of Trustees of AIM Special Opportunities Funds
approved the revised Procedures for Valuing Securities (Pricing Procedures).
The procedures have been revised for two primary purposes. First, language has
been added to clarify that closing prices will be as of the close of regular
market trading hours, and not those of extended market hours. Secondly,
corporate loans have been added as a security type.
