0001162044-22-000605.txt : 20220512
0001162044-22-000605.hdr.sgml : 20220512
20220512171036
ACCESSION NUMBER: 0001162044-22-000605
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20220228
FILED AS OF DATE: 20220512
DATE AS OF CHANGE: 20220512
EFFECTIVENESS DATE: 20220512
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: MP63 FUND INC
CENTRAL INDEX KEY: 0001071873
IRS NUMBER: 113465522
STATE OF INCORPORATION: MD
FISCAL YEAR END: 0228
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-09053
FILM NUMBER: 22918915
BUSINESS ADDRESS:
STREET 1: 8000 TOWN CENTRE DRIVE, STE 400
CITY: BROADVIEW HEIGHTS
STATE: OH
ZIP: 44147
BUSINESS PHONE: 9149250022
MAIL ADDRESS:
STREET 1: 8000 TOWN CENTRE DRIVE, STE 400
CITY: BROADVIEW HEIGHTS
STATE: OH
ZIP: 44147
0001071873
S000004907
MP63 Fund
C000013263
MP63 Fund
DRIPX
N-CEN
1
primary_doc.xml
X0404
N-CEN
LIVE
0001071873
XXXXXXXX
false
false
false
N-1A
S000004907
C000013263
MP63 FUND INC
811-09053
0001071873
54930089Z6LZIB7LBP95
8000 Town Centre Drive, Suite 400
Broadview Heights
44147
US-OH
US
914-925-0022
MP 63 Fund, Inc.
8000 Town Centre Drive, Suite 400
Broadview Heights
44147
914-925-0022
All accounts, books and documents required to be maintained by the Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and Rules 31a-1 through 31a-3 thereunder are maintained at the office of the Registrant except all those relating to the activities of the Fund's Custodian, Transfer Agent and Shareholder Servicing Agent.
Mutual Shareholder Services, LLC
8000 Town Centre Drive, Suite 400
Broadview Heights
44147
440-922-0066
All accounts, books and documents required to be maintained by the Transfer Agent, Fund Accounting Agent and Shareholder Servicing Agent pursuant to Section 31(a) of the Investment Company Act of 1940 and Rules 31a-1 through 31a-3.
U.S. Bank, N.A.
1555 North River Center Drive, Suite 302
Milwaukee
53212
513-632-4140
All accounts, books and documents relating to the activities of the Fund's Custodian.
The Moneypaper Advisor, Inc.
111 Pleasant Ridge Road
Harrison
10528
914-925-0022
Maintains records relating to its function as the investment adviser to the Fund.
N
N
N
N-1A
1
Y
Gloria Schaffer
N/A
N
Vita Nelson
N/A
Y
Susan S. Ryan
N/A
N
Daniel C. Mandell
N/A
N
Edward V. Shashoua
N/A
N
Leonard Barenboim
001523181
111 Pleasant Ridge Road
Harrison
10528
XXXXXX
N
N
N
N
N
N
N
Arbor Court Capital, LLC
008-67609
000143839
N/A
N
N
Cohen & Company, Ltd.
925
N/A
N
N
N
N
N
N
N
The MP63 Fund, Inc.
S000004907
54930089Z6LZIB7LBP95
N
1
0
0
N/A
N
N
N
N
N/A
N/A
N/A
N/A
Y
N
N
N
Moneypaper Advisor, Inc.
801-72257
000156971
N/A
N
Mutual Shareholder Services, LLC
084-05821
N/A
N
N
N
FIS MARKETMAP ANALYTIC PLATFORM
N/A
N
N
U.S. Bank, N.A.
5493001WC5CQQI9L9G80
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Mutual Shareholder Services, LLC
N/A
N
N
N
Mutual Shareholder Services, LLC
N/A
N
N
N
INTERACTIVE BROKERS LLC
008-47257
000036418
50OBSE5T5521O6SMZR28
798
798
0
N
97584888
N
N
N
N
false
false
true
false
false
false
INTERNAL CONTROL RPT
2
mp63internalcontrolletter.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Directors of
The MP63 Fund, Inc.
In planning and performing our audit of the financial statements of The MP63
Fund, Inc. (the "Fund") as of and for the year ended February 28, 2022, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund's internal control over
financial reporting, including controls over safeguarding securities, as a basis
for designing our auditing procedures for the purpose of expressing our opinion
on the financial statements and to comply with the requirements of Form N-CEN,
but not for the purpose of expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting. Accordingly, we express no
such opinion.
The management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of controls. A fund's internal control over
financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with generally accepted
accounting principles (GAAP). A fund's internal control over financial
reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect
the transactions and dispositions of the assets of the fund; (2) provide
reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with GAAP, and that receipts
and expenditures of the fund are being made only in accordance with
authorizations of management and directors of the fund; and (3) provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a fund's assets that could have a material
effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when the design
or operation of a control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or detect
misstatements on a timely basis. A material weakness is a deficiency, or
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the
Fund's annual or interim financial statements will not be prevented or detected
on a timely basis.
Our consideration of the Fund's internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might be material
weaknesses under standards established by the PCAOB. However, we noted no
deficiencies in the Fund's internal control over financial reporting and its
operation, including controls over safeguarding securities, that we consider to
be a material weakness as defined above as of February 28, 2022.
This report is intended solely for the information and use of management and the
Board of Directors of the Fund and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other than these specified
parties.
/S/ COHEN & COMPANY, LTD.
COHEN & COMPANY, LTD.
Cleveland, Ohio
April 28, 2022