0001145549-22-036590.txt : 20220613 0001145549-22-036590.hdr.sgml : 20220613 20220613163512 ACCESSION NUMBER: 0001145549-22-036590 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20220331 FILED AS OF DATE: 20220613 DATE AS OF CHANGE: 20220613 EFFECTIVENESS DATE: 20220613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMG Pantheon Fund, LLC CENTRAL INDEX KEY: 0001609211 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22973 FILM NUMBER: 221012106 BUSINESS ADDRESS: STREET 1: 680 WASHINGTON BOULEVARD, SUITE 500 CITY: STAMFORD STATE: CT ZIP: 06901 BUSINESS PHONE: 800-835-3879 MAIL ADDRESS: STREET 1: 680 WASHINGTON BOULEVARD, SUITE 500 CITY: STAMFORD STATE: CT ZIP: 06901 FORMER COMPANY: FORMER CONFORMED NAME: AMG Pantheon Private Equity Fund, LLC DATE OF NAME CHANGE: 20140527 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001609211 XXXXXXXX true false false N-2 AMG Pantheon Fund, LLC 811-22973 0001609211 549300CO08FYMWMHNH57 680 Washington Boulevard Suite 500 Stamford 06901 US-CT US 2032993500 AMG Funds LLC 680 Washington Boulevard Suite 500 Stamford 06901 2032993500 Records related to its function as registrant Pantheon Ventures (US) LP 555 California Street Suite 3450 San Francisco 94104 4152496200 Records related to its function as advisor The Bank of New York Mellon 6023 Airport Road Oriskany 13424 2124951784 Records related to its function as custodian BNY Mellon Investment Servicing (US) Inc. 4400 Computer Drive Westborough 01581 5088718500 Records related to its function as transfer agent N N N-2 Y Kurt A. Keilhacker N/A N Eric Rakowski N/A N Victoria L. Sassine N/A N Garret W. Weston N/A Y Patrick J. Spellman 003086822 680 Washington Boulevard Suite 500 Stamford 06901 XXXXXX N N N N N N AMG Distributors, Inc. 008-43057 000027314 N/A Y N KPMG LLP 00185 00000000000000000000 N N N N N N AMG Pantheon Fund, LLC 549300CO08FYMWMHNH57 N Y N N N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y Y Y Pantheon Ventures (US) LP 801-71327 000153425 N/A N BNY Mellon Investment Servicing (U.S.) Inc. 084-01761 549300CFZQLI9QMJ1Z03 N N N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N BNY Mellon Investment Servicing (U.S.) Inc 549300CFZQLI9QMJ1Z03 N N N AMG Funds LLC 801-56365 Y N N 0.000000000000 0.000000000000 N 541176048.000000000000 Other Class 2 Units Units of Beneficial Interest Other Class 1 Units Units of Beneficial Interest Other Class 3 Units Units of Beneficial Interest Other Class 4 Units Units of Beneficial Interest Other Class 5 Units Units of Beneficial Interest N N Other Units of Beneficial Interest N N N 0.700000000000 0.850000000000 N/A 20.880000000000 true INTERNAL CONTROL RPT 2 internalcontrolrpt_amg.htm INTERNAL CONTROL REPORT PDFtoHTML Conversion Output

 
KPMG LLP
345 Park Avenue
New York, NY 10154-0102

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
AMG Pantheon Fund, LLC:

In planning and performing our audit of the financial statements of AMG Pantheon Fund, LLC (the Company) as of and for the year ended March 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Company'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 Company's internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Company 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 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 GAAP, 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 combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Company'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 Company'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 March 31, 2022.

KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

This report is intended solely for the information and use of management and the Board of Directors of AMG Pantheon Fund, LLC 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/ KPMG LLP

New York, New York

June 6, 2022