0001752724-19-072979.txt : 20190715 0001752724-19-072979.hdr.sgml : 20190715 20190715154534 ACCESSION NUMBER: 0001752724-19-072979 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190430 FILED AS OF DATE: 20190715 DATE AS OF CHANGE: 20190715 EFFECTIVENESS DATE: 20190715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cambria ETF Trust CENTRAL INDEX KEY: 0001529390 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22704 FILM NUMBER: 19955177 BUSINESS ADDRESS: STREET 1: 2321 ROSECRANS AVENUE STREET 2: SUITE 4210 CITY: EL SEGUNDO STATE: CA ZIP: 90245 BUSINESS PHONE: 310-606-5555 MAIL ADDRESS: STREET 1: 2321 ROSECRANS AVENUE STREET 2: SUITE 4210 CITY: EL SEGUNDO STATE: CA ZIP: 90245 0001529390 S000037633 Cambria Global Income and Currency Strategies ETF C000116081 Cambria Global Income and Currency Strategies ETF FXFX 0001529390 S000037634 Cambria Shareholder Yield ETF C000116082 Cambria Shareholder Yield ETF SYLD 0001529390 S000037635 Cambria Foreign Shareholder Yield ETF C000116083 Cambria Foreign Shareholder Yield ETF FYLD 0001529390 S000037636 Cambria Emerging Shareholder Yield ETF C000116084 Cambria Emerging Shareholder Yield ETF EYLD 0001529390 S000043316 Cambria Global Momentum ETF C000134055 Cambria Global Momentum ETF GMOM 0001529390 S000043317 Cambria Global Value ETF C000134056 Cambria Global Value ETF GVAL 0001529390 S000043318 Cambria Sovereign Bond ETF C000134057 Cambria Sovereign Bond ETF SOVB 0001529390 S000043319 Cambria Value and Momentum ETF C000134058 Cambria Value and Momentum ETF VAMO 0001529390 S000047294 Cambria Global Asset Allocation ETF C000148305 Cambria Global Asset Allocation ETF GAA 0001529390 S000054368 Cambria Managed Futures Strategy ETF C000170790 Cambria Managed Futures Strategy ETF MFUT 0001529390 S000054369 Cambria Tail Risk ETF C000170791 Cambria Tail Risk ETF TAIL 0001529390 S000054372 Cambria Omaha ETF C000170794 Cambria Omaha ETF OMHA 0001529390 S000054373 Cambria Trendfollowing ETF C000170795 Cambria Trendfollowing ETF QTAA 0001529390 S000054374 Cambria Long Short ETF C000170796 Cambria Long Short ETF CALS 0001529390 S000057737 Cambria Core Equity ETF C000186156 Cambria Core Equity ETF CCOR 0001529390 S000058205 Cambria Domestic Tax Optimized ETF C000190830 Cambria Domestic Tax Optimized ETF DTAX 0001529390 S000058206 Cambria Foreign Tax Optimized ETF C000190831 Cambria Foreign Tax Optimized ETF FTAX 0001529390 S000058208 Cambria Global REIT ETF C000190833 Cambria Global REIT ETF BLDG 0001529390 S000058209 Cambria Cannabis ETF C000190834 Cambria Cannabis ETF TOKE 0001529390 S000060308 Cambria Covered Call Strategy ETF C000197124 Cambria Covered Call Strategy ETF CANA 0001529390 S000062926 Cambria Trinity ETF C000203933 Cambria Trinity ETF TRTY N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001529390 XXXXXXXX 811-22704 N-1A true Cambria ETF Trust 811-22704 0001529390 254900RHN8DQYNXKZQ96 2321 ROSECRANS AVENUE SUITE 4210 EL SEGUNDO 90245 US-CA US 310-606-5555 SEI INVESTMENTS DISTRIBUTION CO. 1 Freedom Valley Drive OAKS 19456 610-676-1000 Records as Distributor for Trust SEI INVESTMENTS GLOBAL FUNDS SERVICES 1 Freedom Valley Drive OAKS 19456 610-676-1000 Records as Administrator for Trust BROWN BROTHERS HARRIMAN & CO. 40 Water Street Boston 02109 617-772-1818 Records As Custodian and Transfer Agent For Trust Cambria Investment Management, L.P. 2321 Rosecrans Avenue Suite 3225 El Segundo 90245 310-606-5555 Records as Advisor for Trust Y N N-1A 12 Y Dennis G. 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0.00000000 0.00000000 2500.00000000 0.00000000 0.00000000 2500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 Y Cambria Core Equity ETF S000057737 Y 50000.00000000 6.54216008 5.21030131 93.45783991 5.21030131 3.16068186 3.21438211 96.83931813 3.21438211 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 Y Cambria Shareholder Yield ETF S000037634 Y 50000.00000000 25.45200385 37.64569958 74.54799614 37.64569958 5.25678370 5.07937775 94.74321629 5.07937775 0.00000000 560.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 Y Cambria Global Momentum ETF S000043316 Y 50000.00000000 3.34178082 2.79281874 96.65821917 2.79281874 2.71506107 1.38520588 97.28493892 1.38520588 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 Y Cambria Value and Momentum ETF S000043319 Y 50000.00000000 7.74359997 2.14062713 92.25640002 2.14062713 11.55020449 4.04608015 88.44979550 4.04608015 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 0.00000000 700.00000000 0.00000000 Y Cambria Trinity ETF S000062926 Y 50000.00 2.525035033128 0.36243735619 97.474964966872 0.36243735619 0.00 0.00 0.00 0.00 0.00 250.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Y Cambria Sovereign Bond ETF S000043318 Y 50000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 1500.00000000 0.00000000 0.00000000 1500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 Y Cambria Global Value ETF S000043317 Y 50000.00000000 15.42875712 0.57524464 84.57124287 0.57524464 12.89325220 1.45283299 87.10674779 1.45283299 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 Y Cambria Emerging Shareholder Yield ETF S000037636 Y 50000.00000000 48.11711609 7.56938322 51.88288390 7.56938322 54.31235054 7.76541659 45.68764945 7.76541659 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 0.00000000 3500.00000000 0.00000000 Y Cambria Tail Risk ETF S000054369 Y 50000.00000000 100.00000000 0.00000000 0.00000000 0.00000000 100.00000000 0.00000000 0.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 500.00000000 0.00000000 Y Cambria Global Asset Allocation ETF S000047294 Y 50000.00000000 0.88734636 0.02516620 99.11265363 0.02516620 1.00909998 0.14557111 98.99090001 0.14557111 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 500.00000000 0.00000000 0.00000000 0.00000000 0.00000000 Y false false true false false false INTERNAL CONTROL RPT 2 Cambria_NCEN.txt INTERNAL CONTROL LETTER REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and Board of Trustees of Cambria ETF Trust In planning and performing our audit of the financial statements of Cambria ETF Trust comprising Cambria Shareholder Yield ETF, Cambria Foreign Shareholder Yield ETF, Cambria Global Value ETF, Cambria Global Momentum ETF, Cambria Global Asset Allocation ETF, Cambria Value and Momentum ETF, Cambria Sovereign Bond ETF, Cambria Emerging Shareholder Yield ETF, Cambria Tail Risk ETF, Cambria Core Equity ETF, and Cambria Trinity ETF (the Funds) as of and for the year or period ended April 30, 2019, 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 funds 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 funds 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 fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a funds 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 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 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 of April 30, 2019. This report is intended solely for the information and use of management and the Board of Trustees of the Funds 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 July 1, 2019