0001145549-19-016310.txt : 20190607 0001145549-19-016310.hdr.sgml : 20190607 20190607120328 ACCESSION NUMBER: 0001145549-19-016310 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190331 FILED AS OF DATE: 20190607 DATE AS OF CHANGE: 20190607 EFFECTIVENESS DATE: 20190607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gabelli ESG Fund, Inc. CENTRAL INDEX KEY: 0001391839 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22026 FILM NUMBER: 19884775 BUSINESS ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 BUSINESS PHONE: 1 800 422 3554 MAIL ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli SRI Fund, Inc. DATE OF NAME CHANGE: 20130423 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli SRI Green Fund, Inc. DATE OF NAME CHANGE: 20090909 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli SRI Fund, Inc. DATE OF NAME CHANGE: 20070302 0001391839 S000017367 Gabelli ESG Fund, Inc. C000048071 Class AAA SRIGX C000048072 Class A SRIAX C000048073 Class C SRICX C000048074 Class I SRIDX N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001391839 XXXXXXXX false false false N-1A true Gabelli ESG Fund, Inc. 811-22026 0001391839 54930071DONP8PQLI882 One Corporate Center RYE 10580-1422 US-NY US 1-800-422-3554 The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Custody BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 302-791-1700 Accounting Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting DST Asset Manager Solutions, Inc. 30 Dan Road Canton 02021-2809 888-772-2337 Transfer Agent Y N N-1A 1 Y Mario J. Gabelli 000216136 Y Vincent D. Enright N/A N Anthonie C. van Ekris N/A N Clarence A. Davis N/A N William F. Heitmann N/A N Richard J. Walz 001392836 One Corporate Center Rye 10580 XXXXXX N N N N N N N G.distributors, LLC 008-68697 000155071 N/A Y N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N Gabelli ESG Fund, Inc. S000017367 54930071DONP8PQLI882 Y 4 0 1 N/A N N Y N N/A N/A N/A Rule 17e-1 (17 CFR 270.17e-1) Y Y Y N Gabelli Funds, LLC 801-37706 000104949 549300JDTNRQK8NMTG03 N DST Asset Manager Solutions, Inc. 084-00896 N/A N N N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N DST Asset Manager Solutions, Inc. 084-00896 SEC FILE NUMBER N N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N Y Gabelli Funds, LLC 549300JDTNRQK8NMTG03 Y N N G.Research, LLC 008-21373 000007353 N/A 13143.000000000000 G.distributors, LLC 008-68697 000155071 N/A 2142.000000000000 INTL FCSTONE FINANCIAL INC. 008-51269 000045993 549300LNKU6K5TJCRG93 1040.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 1540.000000000000 DAIWA CAPITAL MARKETS AMERICA INC. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 884.000000000000 DEUTSCHE BANK SECURITIES INC. 008-17822 000002525 9J6MBOOO7BECTDTUZW19 2000.000000000000 G.RESEARCH, LLC 008-21373 000007353 N/A 13143.000000000000 Cowen and Company, LLC 008-22522 000007616 549300WR155U7DVMIW58 3412.000000000000 Needham & Company, LLC 008-33772 000016360 254900J2GFQ4J4NK1J89 850.000000000000 SANFORD C. BERNSTEIN & CO., LLC 008-52942 000104474 549300I7JYZHT7D5CO04 2442.000000000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 900.000000000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 1445.000000000000 34182.000000000000 RBC CAPITAL MARKETS LLC 008-45411 000031194 549300LCO2FLSSVFFR64 5328868.000000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 14133517.000000000000 BMO CAPITAL MARKETS CORP. 008-34344 000016686 RUC0QBLBRPRCU4W1NE59 10221060.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 6600103.000000000000 36283548.000000000000 Y 50466673.000000000000 0.000000000000 N N N N true INTERNAL CONTROL RPT 2 internalcontolrpt_esg.htm

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of

Gabelli ESG Fund, Inc.:

In planning and performing our audit of the financial statements of Gabelli ESG Fund, Inc. (hereafter referred to as the "Fund") as of and for the year ended March 31, 2019, 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 do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.

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 company'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 company'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 company; (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 company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company'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 company'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 over financial reporting 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 material weaknesses as defined above as of March 31, 2019.

This report is intended solely for the information and use of the Board of Directors of Gabelli ESG Fund, Inc. 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

May 30, 2019