December 27, 2000
Securities and Exchange Commission
Mail Stop 0-7, Filer Support
6432 General Green Way
Alexandria, VA 22312
Re: Oppenheimer U.S. Government Trust
Written Representation of Counsel
(Reg. No. 2-76645; File No. 811-3430)
-------------------------------------
To the Securities and Exchange Commission:
On behalf of Oppenheimer U.S. Government Trust (the "Fund") and
pursuant to Paragraph (b)(4) of Rule 485 under the Securities Act of 1933, as
amended (the "1933 Act"), and in connection with an Amendment on Form N-1A which
is Post-Effective Amendment No. 40 to the 1933 Act Registration Statement of the
Fund and Amendment No. 37 to its Registration Statement under the Investment
Company Act of 1940, as amended, the undersigned counsel, who prepared or
reviewed such Amendment, hereby represents to the Commission, for filing with
such Amendment, that said Amendment does not contain disclosures which would
render it ineligible to become effective pursuant to paragraph (b) of said Rule
485.
Very truly yours,
/s/Philip T. Masterson
Philip T. Masterson
Vice President &
Assistant Counsel
(303) 768-2486
Attachments
cc: Larry Green, Securities and Exchange Commission
Ron Feiman, Esq.
KMPG LLP
