SunAmerica Asset Management Corp.
733 Third Avenue, Third Floor
New York, NY 10017
     
     
July 31, 1998
     
     
EDGAR Postmaster, BDM: Postmaster
     
  Re:SunAmerica Income Funds
     File Nos. 33-6502; 811-4708
     Post-Effective Amendment No. 24
     
Ladies and Gentlemen:
     
     I hereby represent that, with respect to the Prospectus and
Statement of Additional Information of the above-referenced Fund,
dated July 27, 1998, no changes were made from the Prospectus and



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