0001773262-19-000022.txt : 20190411
0001773262-19-000022.hdr.sgml : 20190411
20190411152433
ACCESSION NUMBER: 0001773262-19-000022
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20190131
FILED AS OF DATE: 20190411
DATE AS OF CHANGE: 20190411
EFFECTIVENESS DATE: 20190411
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: AETOS LONG/SHORT STRATEGIES FUND LLC
CENTRAL INDEX KEY: 0001169583
IRS NUMBER: 000000000
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-21058
FILM NUMBER: 19743698
BUSINESS ADDRESS:
STREET 1: CLIFFORD CHANCE US LLP
STREET 2: 31 WEST 52ND STREET
CITY: NEW YORK
STATE: NY
ZIP: 10019
BUSINESS PHONE: 212-201-2500
MAIL ADDRESS:
STREET 1: AETOS ALTERNATIVES MANAGEMENT, LP
STREET 2: 875 THIRD AVENUE, 6TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10022
FORMER COMPANY:
FORMER CONFORMED NAME: AETOS CAPITAL LONG/SHORT STRATEGIES FUND LLC
DATE OF NAME CHANGE: 20060605
FORMER COMPANY:
FORMER CONFORMED NAME: AETOS LONG SHORT STRATEGIES FUND LLC
DATE OF NAME CHANGE: 20020320
N-CEN
1
primary_doc.xml
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HEDGESERV (CAYMAN) LTD.
3RD FLOOR WILLOW HOUSE
CRICKET SQUARE, GEORGE TOWN
GRAND CAYMAN
KY
KY1-1104
1 345 769 8120
FUND ADMINISTRATION RECORDS
AETOS ALTERNATIVES MANAGEMENT, LP
875 THIRD AVENUE, 6TH FLOOR
NEW YORK
10022
212-201-2500
FINANCIAL STATEMENTS AND RELATED RECORDS AND CERTAIN LEGAL FILES.
JPMORGAN CHASE BANK, NA
4 CHASE METROTECH CENTER
BROOKLYN
11245
(212) 623-1423
CUSTODY RECORDS
HEDGESERV LIMITED
75 ST STEPHENS GREEN
DUBLIN
IE
2
353 1 234 1000
FUND ADMINISTRATION RECORDS
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Michael F. Klein
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Reid William Conway
003117559
875 Third Avenue
6th Floor
New York
10022
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N
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PricewaterhouseCoopers LLC
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LLC INTERESTS
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LLC INTERESTS
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INTERNAL CONTROL RPT
2
internalcontrolletter.txt
Report of Independent Registered Public Accounting Firm
To the Board of Managers and Members of
Aetos Multi-Strategy Arbitrage Fund, LLC
Aetos Distressed Investment Strategies Fund, LLC
Aetos Long/Short Strategies Fund, LLC
In planning and performing our audits of the financial statements of Aetos
Multi-Strategy Arbitrage Fund, LLC, Aetos Distressed Investment
Strategies Fund, LLC, and Aetos Long/Short Strategies Fund, LLC
(hereafter collectively referred to as the Funds) as of and for the year
ended January 31, 2019, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB),
we considered the Funds' 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
Funds' internal control over financial reporting. Accordingly, we do not
express an opinion on the effectiveness of the Funds' internal control over
financial reporting.
The management of the Funds 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.
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 generally accepted accounting principles, 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 a combination of deficiencies, in internal control over
financial reporting, such that there is a reasonable possibility that a
material misstatement of the Funds' annual or interim financial statements
will not be prevented or detected on a timely basis.
Our consideration of the Funds' 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 over
financial reporting that might be material weaknesses under standards
established by the PCAOB. However, we noted no deficiencies in the Funds'
internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be material
weaknesses as defined above as of January 31, 2019.
This report is intended solely for the information and use of the Board
of Managers of Aetos Multi-Strategy Arbitrage Fund, LLC, Aetos Distressed
Investment Strategies Fund, LLC, and Aetos Long/Short Strategies Fund,
LLC 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/ PricewaterhouseCoopers LLP
New York, New York
March 29, 2019