0001145549-20-034550.txt : 20200615
0001145549-20-034550.hdr.sgml : 20200615
20200615170135
ACCESSION NUMBER: 0001145549-20-034550
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20200331
FILED AS OF DATE: 20200615
DATE AS OF CHANGE: 20200615
EFFECTIVENESS DATE: 20200615
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Hatteras Master Fund, L.P.
CENTRAL INDEX KEY: 0001307689
IRS NUMBER: 201820123
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0331
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-21666
FILM NUMBER: 20964069
BUSINESS ADDRESS:
STREET 1: 8510 COLONNADE CENTER DRIVE
STREET 2: SUITE 150
CITY: RALEIGH
STATE: NC
ZIP: 27615
BUSINESS PHONE: (919) 846-2324
MAIL ADDRESS:
STREET 1: 8510 COLONNADE CENTER DRIVE
STREET 2: SUITE 150
CITY: RALEIGH
STATE: NC
ZIP: 27615
N-CEN
1
primary_doc.xml
X0201
N-CEN
LIVE
0001307689
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false
false
false
N-2
Hatteras Master Fund, L.P.
811-21666
0001307689
549300DPUW2OGXYMY560
8510 Colonnade Center Drive
Suite 150
Raleigh
27615-3050
US-NC
US
9198462324
U.S. Bancorp Fund Services
622 N Cass St.
Milwaukee
53202
18336121912
Journals containing an itemized daily record in detail of all purchases and sales of securities, all receipts and deliveries of securities, all receipts and disbursements of cash and all other debits and credits. General and auxiliary ledgers reflecting all assets, liability, reserve, capital, income and expense accounts.
N
N
N-2
N
David B. Perkins
001824251
Y
Gregory S. Sellers
N/A
N
Thomas Mann
N/A
N
H. Alexander Holmes
N/A
N
Steve E. Moss
N/A
N
Andrew P. Chica
N/A
480 Swedesford Road
Suite 220
Wayne
19087
XXXXXX
N
N
N
N
N
N
N
Hatteras Capital Distributors LLC
8-67555
000143365
N/A
Y
N
Cohen and Company Ltd
00925
N/A
N
N
N
N
N
N
Hatteras Master Fund, L.P.
549300DPUW2OGXYMY560
N
Y
N
N
N
N/A
N/A
N/A
N/A
N
N
N
N
Hatteras Funds LP
801-79326
000170628
54930009T37KFAP1TW75
N
Portfolio Advisors LLC
801-46369
000105981
N/A
N
N
UMB Fund Services Inc
84-5792
N/A
N
N
N
N
U.S. Bank NA
6BYL5QZYBDK8S7L73M02
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
UMB Fund Services
N/A
Y
N
N
U.S. Bancorp Fund Services, LLC
N1GZ7BBF3NP8GI976H15
N
N
N
Hatteras Capital Distributors, LLC
8-67555-1
000143365
N/A
0.000000000000
Merrill Lynch Inc,
8-33359
000016139
549300PMHS66E71I2D34
9551.800000000000
Morgan Stanley & Co. Inc.
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
2571.870000000000
12123.670000000000
0.000000000000
N
383662588.000000000000
Other
Limited Partnership Interests
N/A
N
N
Other
Limited Partnership Interests
N
N
N
1.000000000000
1.790000000000
N/A
322207273.000000000000
true
INTERNAL CONTROL RPT
2
internalcontrol_master.txt
INTERNAL CONTROL REPORT - MASTER
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Partners of Hatteras Master Fund, L.P.
In planning and performing our audit of the financial statements of
Hatteras Master Fund, L.P. (the "Master Fund") as of and for the year
ended March 31, 2020, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered the
Master 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 Master Fund's internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the Master 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 Master Fund's annual
or interim financial statements will not be prevented or detected on
a timely basis.
Our consideration of the Master 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 Public Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Master 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 March 31, 2020.
This report is intended solely for the information and use of
management and the Board of Directors of the Master 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.
COHEN & COMPANY, LTD.
Cleveland, Ohio
June 1, 2020