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 primary_doc.xml X0101 N-CEN/A 0001752724-18-000312 LIVE 0001516211 XXXXXXXX 811-22705 N-1A true SSGA Master Trust 811-22705 0001516211 549300148N4WFUVLDU10 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 N N N-1A 9 Y Frank Nesvet 000000000 N Carl G. 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LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 588935978.40000000 Bank Of America Merrill Lynch Securities Inc 8-33359 000016139 0000000000 686070097.60000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 330592801.10000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 419746783.70000000 4128234087.22000000 N 2402409124.81000000 N true 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