0001145549-21-035931.txt : 20210614
0001145549-21-035931.hdr.sgml : 20210614
20210614112225
ACCESSION NUMBER: 0001145549-21-035931
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20210331
FILED AS OF DATE: 20210614
DATE AS OF CHANGE: 20210614
EFFECTIVENESS DATE: 20210614
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Pomona Investment Fund
CENTRAL INDEX KEY: 0001616203
IRS NUMBER: 000000000
STATE OF INCORPORATION: DE
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-22990
FILM NUMBER: 211013752
BUSINESS ADDRESS:
STREET 1: 780 THIRD AVENUE, 46TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10017
BUSINESS PHONE: (212) 593-3639
MAIL ADDRESS:
STREET 1: 780 THIRD AVENUE, 46TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10017
FORMER COMPANY:
FORMER CONFORMED NAME: Pomona Private Equity Fund
DATE OF NAME CHANGE: 20140807
N-CEN
1
primary_doc.xml
X0303
N-CEN
LIVE
0001616203
XXXXXXXX
true
false
false
N-2
Pomona Investment Fund
811-22990
0001616203
549300DLBN7DGKO6OL12
780 Third Avenue, 46th Floor
New York
10017
US-NY
US
2125933639
UMB FUND SERVICES, INC.
235 WEST GALENA STREET
MILWAUKEE
53212
4142992000
FUND ACCOUNTANT AND SUB-ADMINISTRATOR
UMB BANK, N.A.
928 GRAND BOULEVARD, 5TH FLOOR
KANSAS CITY
64106
4142992000
CUSTODIAN
Pomona Management, LLC
780 Third Avenue, 46th Floor
New York
10017
2125933639
ADVISER , ADMINISTRATOR
Voya Investments Distributor, LLC
7337 East Doubletree Rd., Suite 100
Scottsdale
85258
8775465412
DISTRIBUTOR
DST Asset Manager Solutions, Inc.
2000 Crown Colony Drive
Quincy
02169
6174837000
TRANSFER AGENT
N
N
N
N-2
Y
Anthony Bowe
001498783
N
Richard D'Amore
N/A
N
Edwin A. Goodman
N/A
N
Michael D. Granoff
N/A
Y
Michael J. Roland
001854848
Y
Colleen Corwell
N/A
150 Broadway
Suite 302
New York
10038
XXXXXX
N
N
N
N
N
N
Voya Investments Distributor, LLC
8-48020
000037886
N/A
Y
N
KPMG LLP
00185
5493003PVCIGA21K0K42
Y
N
N
N
N
N
Pomona Investment Fund
549300DLBN7DGKO6OL12
N
N/A
N
N
Y
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
N
Pomona Management, LLC
801-69755
000148269
5493002H3ILGB6MTJE02
N
DST ASSET MANAGER SOLUTIONS, INC.
84-00896
N/A
N
N
N
N
UMB BANK, NATIONAL ASSOCIATION
VNOO6EITDJ2YUEBMSZ83
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
UMB FUND SERVICES, INC.
084-05792
SEC File Number
N
N
Y
Pomona Management, LLC
5493002H3ILGB6MTJE02
Y
N
UMB FUND SERVICES, INC.
084-05792
N
Y
Y
Raymond James (USA) LTD.
8-42071
000025853
549300QR3RXJKWZMK182
6514.000000000000
Banc of America Securities LLC
8-42263
000026091
N/A
445.000000000000
6959.000000000000
0.000000000000
N
237147446.000000000000
Common stock
Pomona Investment Fund - Class A
Common stock
Pomona Investment Fund - Class I
Common stock
Pomona Investment Fund - Class M2
N
N
Common stock
N
N
N
1.650000000000
3.490000000000
N/A
13.340000000000
true
INTERNAL CONTROL RPT
2
pomonan-cen33121.txt
INTERNAL CONTROL LETTER
Report of Independent Registered Public Accounting Firm
The Board of Trustees and Shareholders
Pomona Investment Fund:
In planning and performing our audit of the consolidated financial
statements of Pomona Investemnt Fund (the Company) as of and for
the year ended March 31, 2021, in accordance with the standards of
the Public Company Accounting Oversight Board (United States), we
considered the Companys 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 consolidated financial statements and to comply with
the requirements of Form N-SAR, but not for the purpose of expressing
an opinion on the effectiveness of the Companys internal control over
financial reporting. Accordingly, we express no such opinion.
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 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 the 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 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 Companys 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
Companys 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, 2021.
This report is intended solely for the information and use of
management and the Board of Trustees of Pomona Investment Fund
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 9, 2021