Company: VVR
Filing Date: 2025-02-05
Form Type: CORRESP
Source: 0001137439-25-000042
Chunk: 0

Company: Invesco Senior Income Trust
Filing Date: 2025-02-05
Form: CORRESP
Chunk 0
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| Stradley Ronon Stevens & Young, LLP 
 2005 Market Street, Suite 2600      
 Philadelphia, PA  19103             
 Telephone  215.564.8000             
 Fax  215.564.8120                   |

<div align='center'>February 5, 2025</div>

#### Filed via EDGAR
U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

| Attention:      | Mr. Asen Parachkevov                     |
|                 | Mr. David Manion                         |
| With a copy to: | Ms. Andrea Ottomanelli Magovern          |
|                 | Ms. Jaea Hahn                            |
|                 | Ms. Catalina Jaime                       |
| Re:             | Invesco Senior Income Trust (the “Fund”) |
|                 | File Nos: 333-283795 and 811-08743       |

Dear Mr. Manion and Mr. Parachkevov:

On behalf of the Fund, below are the Fund’s responses to the comments of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) that were conveyed telephonically by Mr. Manion to Mena Larmour on January 6, 2025 (shown herein under the caption “Accounting Comments”) and in written correspondence via email by Mr. Parachkevov to Mena Larmour on January 13, 2025 (shown herein under the caption “Disclosure Comments”) with regard to the Fund’s shelf offering registration statement on Form N-2 (the “Registration Statement”). The Registration Statement was filed with the SEC on December 13, 2024.

Concurrently with this letter, the Fund is filing Pre-Effective Amendment No. 1 to its Registration Statement, which reflects the disclosure changes discussed below.

Each comment from the Staff is included below, followed by the Fund’s response to the comment. Terms not defined herein shall have the meaning set forth for that term in the Registration Statement.

| Accounting Comments |                                                                                                                                                                                                                        |
|                     | Global Comment:                                                                                                                                                                                                        |
| 1.                  | Comment:  Please add the name of the Fund’s independent registered public accounting firm, where appropriate. Please also provide the consent of the Fund’s independent registered public accounting firm.             |
|                     | Response:  The Fund confirms that the information will be updated as requested and that the consent of the Fund’s independent registered public