0001752724-18-002937.txt : 20181214 0001752724-18-002937.hdr.sgml : 20181214 20181214153046 ACCESSION NUMBER: 0001752724-18-002937 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180930 FILED AS OF DATE: 20181214 DATE AS OF CHANGE: 20181214 EFFECTIVENESS DATE: 20181214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPPENHEIMER MASTER EVENT-LINKED BOND FUND, LLC CENTRAL INDEX KEY: 0001433742 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22207 FILM NUMBER: 181235479 BUSINESS ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 SOUTH TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0001433742 XXXXXXXX 811-22207 N-1A true Oppenheimer Master Event-Linked Bond Fund, LLC 811-22207 0001433742 X0BDUEO7YJI5PB3HR510 6803 South Tucson Way Centennial 80112 US-CO US 303-768-3200 OFI Global Asset Management, Inc., OppenheimerFunds, Inc. and Shareholder Services, Inc., as applicable 6803 South Tucson Way Centennial 80112 303-768-3200 The accounts, books and other documents required to be maintained by Registrant pursuant to Section 31(a) of the Investment Company Act of 1940 and rules promulgated thereunder Y N N-1A 1 N Arthur P. Steinmetz N/A Y Richard F. Grabish N/A N Victoria J. Herget N/A N Robert J. Malone 001143677 N Karen L. Stuckey 003210769 N James D. Vaughn N/A N Beverly L. Hamilton N/A N Andrew J. Donohue N/A N Mary Ann Picciotto 004235357 225 Liberty Street New York 10281-1008 XXXXXX N N N N N N N OPPENHEIMERFUNDS DISTRIBUTOR, INC. 8-22992 000007834 N/A Y N KPMG LLP 185 5493003PVCIGA21K0K42 N N N N N N N Oppenheimer Master Event-Linked Bond Fund, LLC S000023223 X0BDUEO7YJI5PB3HR510 Y 1 0 0 N N N N N/A N/A N/A Rule 17a-7 (17 CFR 270.17a-7) Y Y N N OFI Global Asset Management, Inc. 801-76771 000161556 549300LIDDYHF0BY6S79 N OPPENHEIMERFUNDS, INC. 801-08253 000104983 PDOAIGLBY74951MQ1C36 Y N OFI Global Asset Management, Inc. 84-06477 549300LIDDYHF0BY6S79 Y N N ICE Data Pricing and Reference Data 5493000NQ9LYLDBCTL34 LEI N N JP Morgan Chase Bank 7H6GLXDRUGQFU57RNE97 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Shareholder Services, Inc. 84-00907 SEC File number Y Y N Brown Brothers Harriman & Co. 5493006KMX1VFTPYPW14 N N N 0.00000000 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 008-07221 000007691 8NAV47T0Y26Q87Y0QP81 2054773.00000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 2689064.20000000 MMC SECURITIES LLC 008-52349 000103846 2549001ZA93O65N2ZM60 48704250.00000000 DEUTSCHE BANK SECURITIES INC. 008-17822 000002525 DL6FFRRLF74S01HE2M14 35392725.00000000 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 37040083.39000000 AON SECURITIES, INC. 008-14953 000004138 549300SZDPUL7WET7P93 40000000.00000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 4295375.00000000 WILLIS SECURITIES, INC. 008-53563 000116605 5493006DBVZK3LZC2A12 9582826.71499999 GOLDMAN, SACHS & CO. 008-00129 000000361 FOR8UP27PHTHYVLBNG30 12765000.00000000 SWISS RE CAPITAL MARKETS CORPORATION 008-48914 000039978 549300T4LBPYQ2E3Z008 9000000.00000000 207064472.30500001 N 321370012.89613718 N N N N false false true false false false INTERNAL CONTROL RPT 2 ncen-oppmastereventlinkedbon.htm ncen-oppmastereventlinkedbon.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders Oppenheimer Master Event-Linked BondFund, LLC:

In planning and performing our audit of the financial statements of Oppenheimer Master Event-Linked
Bond Fund, LLC(the “Fund”) as of and for the year ended September 30, 2018, in accordance with the
standards of the Public Company Accounting Oversight Board (United States), 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.

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 the 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 tothe 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 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 Public Company Accounting Oversight
Board (United States). 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 September 30, 2018.

This report is intended solely for the information and use of management and the Board of Directors of
Oppenheimer Master Event-Linked Bond Fund, LLCand the Securities and Exchange Commission, and is
not intended to be and should not be used by anyone other than these specified parties.

KPMG LLP

Denver, Colorado
November 21, 2018