0001752724-23-129570.txt : 20230613 0001752724-23-129570.hdr.sgml : 20230613 20230613115446 ACCESSION NUMBER: 0001752724-23-129570 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230331 FILED AS OF DATE: 20230613 DATE AS OF CHANGE: 20230613 EFFECTIVENESS DATE: 20230613 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: 231010714 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 X0404 N-CEN LIVE 0001616203 XXXXXXXX 811-22990 true N-2 Pomona Investment Fund 811-22990 0001616203 549300DLBN7DGKO6OL12 780 THIRD AVENUE 46TH FLOOR NEW YORK 10017 US-NY US 212-593-3639 UMB BANK, NATIONAL ASSOCIATION 928 Grand Boulevard, 5th Floor Kansas City 64106 4142992000 Custodian Voya Investments Distributor, LLC 7337 East Doubletree Rd., Suite 100 Scottsdale 85258 8775465412 Distributor Pomona Management, LLC 780 Third Avenue, 46th Floor New York 10017 2125933639 Adviser, Administrator DST ASSET MANAGER SOLUTIONS, INC. 2000 Crown Colony Drive Quincy 02169 6174837000 Transfer Agent ALPS Fund Services, Inc. 1290 Broadway, Suite 1000 Denver 80203 303-623-2577 Sub-Administrator N N N N-2 Y Richard D'Amore N/A N Anthony Bowe 001498783 N Edwin A. Goodman N/A N Michael J. Roland 001854848 Y Michael D. Granoff N/A 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 Ernst & Young LLP 42 254900H1VLSDPE6LJK37 N N N N N N Pomona Investment Fund 549300DLBN7DGKO6OL12 N N/A Y N Y N N/A N/A N/A Rule 22d-1 (17 CFR 270.22d-1) Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Rule 18f-4(e) (17 CFR 270.18f-4(e)) Y Y Y Y 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 DST ASSET MANAGER SOLUTIONS, INC. 084-00896 SEC File Number N N N Pomona Management, LLC 5493002H3ILGB6MTJE02 Y N SS&C Technologies, Inc. N/A N Y N Voya Investments Distributor, LLC 8-48020 000037886 N/A 1981771 RAYMOND JAMES & ASSOCIATES, INC. 8-10999 000000705 U4ONQX15J3RO8XCKE979 685 MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED 8-7221 000007691 8NAV47T0Y26Q87Y0QP81 898 1583 0 N 738931838 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 1.65 3.61 N/A 14.03 true INTERNAL CONTROL RPT 2 fp0083759-1_g1aiii.htm

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of

Pomona Investment Fund

In planning and performing our audit of the consolidated financial statements of Pomona Investment Fund (the “Fund”) as of and for the year ended March 31, 2023, 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 company’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 March 31, 2023.

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/ ERNST & YOUNG LLP

Boston, Massachusetts

May 30, 2023