0001752724-19-004465.txt : 20190213 0001752724-19-004465.hdr.sgml : 20190213 20190213120741 ACCESSION NUMBER: 0001752724-19-004465 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181130 FILED AS OF DATE: 20190213 DATE AS OF CHANGE: 20190213 EFFECTIVENESS DATE: 20190213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Oppenheimer SteelPath MLP Funds Trust CENTRAL INDEX KEY: 0001478168 IRS NUMBER: 271423380 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22363 FILM NUMBER: 19595250 BUSINESS ADDRESS: STREET 1: 6803 S. TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 BUSINESS PHONE: 303-768-3200 MAIL ADDRESS: STREET 1: 6803 S. TUCSON WAY CITY: CENTENNIAL STATE: CO ZIP: 80112-3924 FORMER COMPANY: FORMER CONFORMED NAME: SteelPath MLP Funds Trust DATE OF NAME CHANGE: 20100303 FORMER COMPANY: FORMER CONFORMED NAME: Alerian MLP Funds Trust DATE OF NAME CHANGE: 20091207 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0001478168 XXXXXXXX 811-22363 N-1A true Oppenheimer SteelPath MLP Funds Trust 811-22363 0001478168 549300CBX55Y7MIPU330 6803 South Tucson Way Centennial 80112 US-CO US 3037682965 OppenheimerFunds, Inc. 6803 S. Tucson Way Centennial 80112-3924 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 4 Y Beverly L. Hamilton N/A N Andrew J. Donohue N/A N Victoria J. Herget N/A N Arthur P. Steinmetz N/A Y Robert J. Malone 001143677 N Karen L. Stuckey 003210769 N Richard F. Grabish N/A N James D. 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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
Oppenheimer SteelPath MLP Funds Trust

In planning and performing our audit of the financial statements of Oppenheimer SteelPath MLP Funds Trust comprising Oppenheimer SteelPath MLP Select 40 Fund, Oppenheimer SteelPath MLP Alpha Fund, Oppenheimer SteelPath MLP Income Fund, and Oppenheimer SteelPath MLP Alpha Plus Fund (the “Funds”) as of and for the year ended November 30, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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 express no such opinion.

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 (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 fundare being made only in accordance with authorizations of management andtrustees 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 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 controlthat might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). 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 a material weakness as defined above as ofNovember 30, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of theFunds 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
January 25, 2019