PIONEER MID CAP FUND
NSAR-B, 1996-11-26
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<PAGE>      PAGE  1
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001 A000000 PIONEER MID-CAP FUND
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002 B000000 BOSTON
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<PAGE>      PAGE  2
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<PAGE>      PAGE  3
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SIGNATURE   ROBERT P. NAULT                              
TITLE       ASST. SECRETARY     
 


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</TABLE>

Incorporated  by reference is the annual report for Pioneer  Mid-Cap Fund,  that
was filed on November  26 1996,  Accension  #  0000706155-96-000020.  This is an
attachment  for  question 77 (c) on the annual N-SAR for Pioneer II. Page 27 -28
of the annual report  contains the result of the definitive  proxy which is also
being incorporated by reference with this N-SAR filing.

To the Board of Trustees of
Pioneer Mid-Cap Fund:

In planning and  performing  our audit of the  financial  statements  of Pioneer
Mid-Cap Fund for the year ended  September 30, 1996, we considered  its internal
control structure, including procedures for safeguarding securities, in order to
determine our auditing  procedures  for the purpose of expressing our opinion on
the financial  statements and to comply with the requirements of Form N-SAR, and
not to provide assurance on the internal control structure.

The  management of Pioneer  Mid-Cap Fund is  responsible  for  establishing  and
maintaining an internal control  structure.  In fulfilling this  responsibility,
estimates  and  judgments  by  management  are  required to assess the  expected
benefits  and  related  costs  of  internal  control   structure   policies  and
procedures.  The  objectives  of an internal  control  structure  are to provide
management  with  reasonable,  but  not  absolute,  assurance  that  assets  are
safeguarded   against  loss  from  unauthorized  use  or  disposition  and  that
transactions  are executed in accordance  with  management's  authorization  and
recorded  properly to permit  preparation of financial  statements in conformity
with generally accepted accounting principles.

Because of inherent  limitations in any internal  control  structure,  errors or
irregularities may occur and not be detected. Also, projection of any evaluation
of the  structure  to future  periods  is subject to the risk that it may become
inadequate  because of changes in  conditions or that the  effectiveness  of the
design and operation may deteriorate.

Our  consideration  of the  internal  control  structure  would not  necessarily
disclose all matters in the internal  control  structure  that might be material
weaknesses  under standards  established by the American  Institute of Certified
Public  Accountants.  A material  weakness is a condition in which the design or
operation of the specific internal control structure elements does not reduce to
a relatively  low level the risk that errors or  irregularities  in amounts that
would be  material in relation to the  financial  statements  being  audited may
occur and not be  detected  within a timely  period by  employees  in the normal
course of performing  their  assigned  functions.  However,  we noted no matters
involving the internal control structure,  including procedures for safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
September 30, 1996.

This report is intended solely for the information and use of management and the
Securities and Exchange Commission.






/S/ Arthur Anderson LLP




Boston, Massachusetts
October 31, 1996





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