November 8, 2000
FEDERAL EXPRESS
Mr. Mark Molander
KPMG LLP
2300 ARCO Tower
707 Seventeenth Street
Denver, CO 80202
Re: Oppenheimer Municipal Bond Fund
Dear Mr. Molander:
Enclosed for your review is a copy of Post-Effective Amendment No. 43 to
the Registration Statement of Oppenheimer Municipal Bond Fund. The
Post-Effective Amendment is to become effective on November 21, 2000. We plan to
file the Post-Effective Amendment with the SEC on Monday, November 20, 2000.
Included in the Post-Effective Amendment are the Fund's financial statements for
its fiscal year ended 7/31/00.
I have also enclosed three copies of the Auditors' Report dated August 21,
2000, as well as three copies of an Auditors' Consent to be filed as an Exhibit
to the Post-Effective Amendment. I would appreciate your returning a copy
manually signed on behalf of KPMG LLP by Friday, November 17, 2000.
If you should have any questions, please contact Katherine P. Feld at
(212) 323-0854 or the undersigned. Thank you for your assistance and
cooperation.
Sincerely,
\s\ Angelica Cicino
Angelica Cicino
Senior Paralegal
(212) 323-0854
cc (w/enclosures): Robert Troccoli
Brent Oswald
Katherine P. Feld
INDEPENDENT AUDITORS' CONSENT
The Board of Trustees
Oppenheimer Municipal Bond Fund:
We consent to the use in this Registration Statement of Oppenheimer Municipal
Bond Fund of our report dated August 21, 2000, included in the Statement of
Additional Information, which is part of such Registration Statement, and to the
references to our firm under the headings "Financial Highlights" appearing in
the Prospectus, which is also part of such Registration Statement and
"Independent Auditors" appearing in the Statement of Additional Information.
/s/KPMG LLP
KPMG LLP
Denver, Colorado
November 20, 2000
