SunAmerica Asset Management Corp.
733 Third Avenue, Third Floor
New York, NY 10017
July 31, 1995
EDGAR Postmaster, BDM: Postmaster
Re: SunAmerica Income Funds
File Nos. 33-6502; 811-4708
Post-Effective Amendment No. 20
Ladies and Gentlemen:
I hereby represent that, with respect to the Prospectus and
Statement of Additional Information of the above-referenced Fund,
dated July 28, 1995, no changes were made from the Prospectus and
the Statement of Additional Information contained in of Post-Effective
Amendment No.20 to the Fund's Registration Statement on
Form N-1A, which was filed with the Commission on July 27, 1995.
Please provide a Notice of Acceptance for receipt this filing.
Very truly yours,
/s/ Robert M. Zakem
Robert M. Zakem
Senior Vice President
and General Counsel