0001145549-22-006589.txt : 20220214 0001145549-22-006589.hdr.sgml : 20220214 20220214171149 ACCESSION NUMBER: 0001145549-22-006589 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20211130 FILED AS OF DATE: 20220214 DATE AS OF CHANGE: 20220214 EFFECTIVENESS DATE: 20220214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TORTOISE PIPELINE & ENERGY FUND, INC. CENTRAL INDEX KEY: 0001526329 IRS NUMBER: 452785066 STATE OF INCORPORATION: MD FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22585 FILM NUMBER: 22634633 BUSINESS ADDRESS: STREET 1: 5100 W. 115TH PLACE CITY: LEAWOOD STATE: KS ZIP: 66211 BUSINESS PHONE: 913-981-1020 MAIL ADDRESS: STREET 1: 5100 W. 115TH PLACE CITY: LEAWOOD STATE: KS ZIP: 66211 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001526329 XXXXXXXX false false false N-2 Tortoise Pipeline & Energy Fund, Inc. 811-22585 0001526329 549300L8CO08RZOP4B19 6363 College Boulevard Suite 100A Overland Park 66211 US-KS US 9139811020 U.S. Bancorp Fund Services LLC 615 E. Michigan St. Milwaukee 53202 4142873700 Transfer agency fund accounting and fund administration data U.S. Bank National Association 1555 N. Rivercenter Drive Suite 302 Milwaukee 53212 18336121912 Custody data Tortoise Capital Advisors LLC. 6363 College Boulevard Suite 100A Overland Park 66211 18558223863 Adviser data N N N-2 Y Conrad S. Ciccotello N/A N Rand C. Berney N/A N Jennifer Paquette N/A N Alexandra Herger N/A N H. Kevin Birzer 001410255 Y Diane M. Bono N/A 6363 College Boulevard Suite 100A Overland Park 66211 XXXXXX N N N N N Quasar Distributors LLC 8-52323 000103848 N/A N N Ernst & Young LLP 00042 N/A N N N N N N N Tortoise Pipeline & Energy Fund Inc. 549300L8CO08RZOP4B19 N N/A Y N Y N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) Y N N N Tortoise Capital Advisors LLC 801-61622 000123711 2549002CGOZK5RQVXG26 N Computershare Inc. 84-5849 254900Y7PP3ZED9AUY94 N N N Interncontinental Exchange Inc. 5493000F4ZO33MV32P92 N U.S. Bancorp Fund Services LLC N1GZ7BBF3NP8GI976H15 N N US Bank National Association 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Inc. 254900Y7PP3ZED9AUY94 N N N U.S. Bancorp Fund Services, LLC N1GZ7BBF3NP8GI976H15 N/A N N U.S. Bancorp Fund Services LLC N1GZ7BBF3NP8GI976H15 N/A N N N Montage Securities LLC 8-68627 000285411 N/A 0.000000000000 Montage Securities, LLC 8-68627 000285411 N/A 0.000000000000 COWEN EXECUTION SERVICES LLC 8-46838 000035693 5493005RJDJD18OPUP27 3231.000000000000 MORGAN STANLEY & CO. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 2708.000000000000 PIPER JAFFRAY & CO. 8-15204 000000665 549300GRQCWQ3XGH0H10 1614.000000000000 VIRTU AMERICAS LLC 8-68193 000149823 549300RA02N3BNSWBV74 1497.000000000000 RBC CAPITAL MARKETS LLC 8-45411 000031194 549300LCO2FLSSVFFR64 1202.000000000000 J.P. MORGAN SECURITIES LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 797.000000000000 BARCLAYS CAPITAL INC. 8-41342 000019714 AC28XWWI3WIBK2824319 694.000000000000 CITIGROUP GLOBAL MARKETS INC. 8-08177 000007059 MBNUM2BPBDO7JBLYG310 685.000000000000 MERRILL LYNCH PIERCE FENNER & SMITH INCORPORATED 8-07221 000007691 8NAV47T0Y26Q87Y0QP81 487.000000000000 WELLS FARGO SECURITIES LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 886.000000000000 16121.000000000000 BARCLAYS CAPITAL INC. 8-41342 000019714 AC28XWWI3WIBK2824319 1084620.000000000000 CREDIT SUISSE SECURITIES USA LLC 8-00422 000000816 1V8Y6QCX6YMJ2OELII46 812340.000000000000 CITIGROUP GLOBAL MARKETS INC. 8-08177 000007059 MBNUM2BPBDO7JBLYG310 645430.000000000000 MORGAN STANLEY & CO. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 269190.000000000000 RAYMOND JAMES & ASSOCIATES INC. 8-10999 000000705 U4ONQX15J3RO8XCKE979 266340.000000000000 MERRILL LYNCH PIERCE FENNER & SMITH INCORPORATED 8-07221 000007691 8NAV47T0Y26Q87Y0QP81 110120.000000000000 UBS SECURITIES LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 33600.000000000000 3221640.000000000000 N 82419374.000000000000 Common stock Common Stock N N Common stock N N N 1.100000000000 1.990000000000 23.160000000000 27.960000000000 true INTERNAL CONTROL RPT 2 tx5.htm TTP LETTER PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of

Tortoise Pipeline & Energy Fund, Inc.

In planning and performing our audit of the financial statements of Tortoise Pipeline & Energy Fund, Inc. (the Fund) as of and for the year ended November 30, 2021, 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 express no such opinion.

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 U.S. 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 U.S. 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 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 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 a material weakness as defined above as of November 30, 2021.

This report is intended solely for the information and use of management and the Board of Directors of Tortoise Pipeline & Energy 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/ Ernst & Young LLP

Minneapolis, Minnesota

January 29, 2022