0001752724-19-002831.txt : 20190125
0001752724-19-002831.hdr.sgml : 20190125
20190125165947
ACCESSION NUMBER: 0001752724-19-002831
CONFORMED SUBMISSION TYPE: N-CEN/A
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20180630
FILED AS OF DATE: 20190125
DATE AS OF CHANGE: 20190125
EFFECTIVENESS DATE: 20190125
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: SSGA Master Trust
CENTRAL INDEX KEY: 0001516211
IRS NUMBER: 000000000
FILING VALUES:
FORM TYPE: N-CEN/A
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-22705
FILM NUMBER: 19543129
BUSINESS ADDRESS:
STREET 1: ONE LINCOLN STREET
CITY: BOSTON
STATE: MA
ZIP: 02111
BUSINESS PHONE: 617-664-7037
MAIL ADDRESS:
STREET 1: ONE LINCOLN STREET
CITY: BOSTON
STATE: MA
ZIP: 02111
FORMER COMPANY:
FORMER CONFORMED NAME: SSgA Master Trust
DATE OF NAME CHANGE: 20110322
N-CEN/A
1
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SSGA Master Trust
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0001516211
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One Iron Street
Boston
02210
US-MA
US
617-664-7037
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Custody and Accounting Records
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N-1A
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Y
Frank Nesvet
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Carl G. Verboncoeur
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David M. Kelly
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James E. Ross
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Bonny E. Boatman
000000000
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Dwight D. Churchill
000000000
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Brian Harris
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One Iron Street
Boston
02210
XXXXXX
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N
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State Street Global Advisors Funds Distributors, LLC
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54ZMQ1M7YQYKOZC8E043
Y
N
Ernst & Young LLP
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0000000000
N
N
N
N
N
N
N
SSGA MFS SYSTEMATIC VALUE EQUITY PORTFOLIO
S000044607
54930071KXCMGMNEV339
Y
1
0
1
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
Massachusetts Financial Services Company
801-17352
000000000
1G3OSH3GLGJ7X1JC5I61
N
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Interactive Data Corporation
13-3668779
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
N
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
806.33000000
National Financial Services Corp.
8-26740
000013041
0000000000
18.24000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
46.65000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
285.56000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
131.47000000
Deutsche Bank Aktiengesellschaft
8-17822
000002525
7LTWFZYICNSX8D621K86
DE
26.38000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
274.26000000
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
431.11000000
2020.00000000
22851248.72000000
N
122076168.21000000
N
SSGA ULTRA SHORT TERM BOND PORTFOLIO
S000043515
549300XGAG6C7Z60BM47
Y
1
0
1
N/A
Y
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
Interactive Data Corporation
13-3668779
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
N
0.00000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
2873424.27000000
Mizuho Securities USA LLC
8-37710
000019647
7TK5RJIZDFROZCA6XF66
4437487.40000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
2399420.16000000
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
3928626.48000000
HSBC Holdings PLC
8-80518
000172486
MLU0ZO3ML4LN2LL2TL39
GB
2820645.07000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
3113896.91000000
Wells Fargo Securities, LLC
8-22947
000007665
VYVVCKR63DVZZN70PB21
5971836.94000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
9498588.64000000
Daiwa Capital Markets America Inc.
8-12242
000109691
M67H5PRC0NQKM73ZAS82
4031379.70000000
The Toronto-Dominion Bank
8-36747
000018476
PT3QB789TSUIDF371261
CA
5184886.61000000
57905563.32000000
N
27062209.58000000
N
SSGA GLOBAL ALLOCATION PORTFOLIO
S000037659
549300QGBYUV6LLNWR23
Y
1
0
1
Fund of Funds
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Revenue sharing split
Cash collateral reinvestment fee
4568327.50000000
93286.11000000
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Interactive Data Corporation
13-3668779
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
N
Cantor Fitzgerald, L.P.
8-201
000000134
549300RLUEEVQEMX0450
299.17000000
Broadcort Capital Corp.
8-29204
000013456
0000000000
15668.20000000
Virtu Americas LLC
8-68193
000149823
549300RA02N3BNSWBV74
4494.15000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
4690.19000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
14886.69000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
107.65000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
396.63000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
197.98000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
548.17000000
41288.83000000
33833449.18000000
N
232059662.00000000
N
SSGA MULTI-ASSET REAL RETURN PORTFOLIO
S000037656
549300U5XLDOJK14UT75
Y
1
0
1
Fund of Funds
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Revenue sharing split
Cash collateral reinvestment fee
2821778.70000000
57926.95000000
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
Interactive Data Corporation
13-3668779
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
N
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
2989.27000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
238.71000000
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
256.50000000
Broadcort Capital Corp.
8-29204
000013456
0000000000
2162.68000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
494.15000000
Cantor Fitzgerald, L.P.
8-201
000000134
549300RLUEEVQEMX0450
354.75000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
617.84000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
4941.59000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
464.26000000
Virtu Americas LLC
8-68193
000149823
549300RA02N3BNSWBV74
823.46000000
13343.21000000
51393183.19000000
N
122550513.27000000
N
SSGA MFS SYSTEMATIC GROWTH EQUITY PORTFOLIO
S000044606
5493002IGH34PRTA0Y41
Y
1
0
1
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
Massachusetts Financial Services Company
801-17352
000000000
1G3OSH3GLGJ7X1JC5I61
N
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Interactive Data Corporation
13-3668779
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
N
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
1485.02000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
1945.25000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
2176.38000000
Deutsche Bank Aktiengesellschaft
8-17822
000002525
7LTWFZYICNSX8D621K86
DE
248.30000000
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
37.51000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
1837.95000000
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
1550.68000000
9281.09000000
55454500.75000000
N
13334051.65000000
N
SSGA INCOME ALLOCATION PORTFOLIO
S000037657
549300M9EV4VRBNSBL85
Y
1
0
1
Fund of Funds
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Revenue sharing split
Cash collateral reinvestment fee
7431556.25000000
82223.18000000
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Interactive Data Corporation
13-3668779
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
N
Broadcort Capital Corp.
8-29204
000013456
0000000000
2483.11000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
59.26000000
Investment Technology Group, Inc.
8-44218
000029299
0000000000
166.66000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
3802.35000000
Cantor Fitzgerald, L.P.
8-201
000000134
549300RLUEEVQEMX0450
18.50000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
1132.71000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
796.32000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
548.90000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
155.41000000
Virtu Americas LLC
8-68193
000149823
549300RA02N3BNSWBV74
546.08000000
9709.30000000
11127584.25000000
N
98031812.63000000
N
State Street DoubleLine Total Return Tactical Portfolio
S000049191
54930036EVYK9L0T7M98
Y
1
0
1
N/A
Y
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
DoubleLine Capital LP
801-70942
000000000
549300AQKG3ZYRYGH003
N
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
Interactive Data Corporation
13-3668779
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
N
Euroclear PLC
54930045L3MXWBD27H71
CH
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
N
0.00000000
0.00000000
N
3479103433.10000000
N
SSGA MFS SYSTEMATIC CORE EQUITY PORTFOLIO
S000044605
549300IWS3RCU8KHEI65
Y
1
0
1
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
Massachusetts Financial Services Company
801-17352
000000000
1G3OSH3GLGJ7X1JC5I61
N
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Interactive Data Corporation
13-3668779
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N
SSgA Funds Management, Inc.
FT3UGI3NU6B7EELQF380
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
Y
N
Deutsche Bank Aktiengesellschaft
8-17822
000002525
7LTWFZYICNSX8D621K86
DE
52.68000000
Jefferies LLC
8-15074
000002347
58PU97L1C0WSRCWADL48
53.33000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
224.56000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
157.57000000
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
347.97000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
351.39000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
233.71000000
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
362.65000000
1783.86000000
36022460.12000000
N
15460210.46000000
N
BLACKSTONE/GSO SENIOR LOAN PORTFOLIO
S000037661
549300SDGPWFK37C1A23
Y
1
0
0
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
N/A
N/A
N/A
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 10f-3 (17 CFR 270.10f-3)
N
N
N
N
SSgA Funds Management, Inc.
801-60103
000111242
FT3UGI3NU6B7EELQF380
N
GSO / Blackstone Debt Funds Management LLC
801-68243
000000000
5493006JIA0445ZK3987
N
N
State Street Bank and Trust Company
85-05003
571474TGEMMWANRLN572
Y
N
N
PricingDirect Inc.
549300WIC0TOJ7N7GD54
N
Interactive Data Corporation
13-3668779
N
Bloomberg L.P.
549300B56MD0ZC402L06
N
Barclays Capital Inc.
AC28XWWI3WIBK2824319
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
Y
N
Self - rule 17f-2 (17 CFR 270.17f-2)
N
State Street Bank and Trust Company
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INTERNAL CONTROL RPT
2
811_22705_IntCrt.txt
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
SSGA Master Trust
In planning and performing our audits of the financial statements of SSGA
Master Trust (the Trust) (comprising,respectively, Blackstone/GSO Senior
Loan Portfolio) as of and for the year ended June 30, 2018, in accordance with
the standards of the Public Company Accounting Oversight Board (United States),
we considered the Trusts 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 Trusts internal
control over financial reporting. Accordingly, we express no such opinion. The
management of the Trust 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 companys 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 companys 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 companys 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
companys annual or interim financial statements will not be prevented or
detected on a timely basis.
Our consideration of the Trusts 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
Trusts 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 June 30, 2018.
This report is intended solely for the information and use of management and the
Board of Trustees of SSGA Master Trust 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/ Ernst & Young
LLP
Boston, Massachusetts
August 31, 2018