0001752724-21-146121.txt : 20210714
0001752724-21-146121.hdr.sgml : 20210714
20210714114215
ACCESSION NUMBER: 0001752724-21-146121
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20210430
FILED AS OF DATE: 20210714
DATE AS OF CHANGE: 20210714
EFFECTIVENESS DATE: 20210714
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Cohen & Steers Low Duration Preferred & Income Fund, Inc.
CENTRAL INDEX KEY: 0001652200
IRS NUMBER: 000000000
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-23097
FILM NUMBER: 211089635
BUSINESS ADDRESS:
STREET 1: 280 PARK AVENUE
STREET 2: 10TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10017
BUSINESS PHONE: 212-832-3232
MAIL ADDRESS:
STREET 1: 280 PARK AVENUE
STREET 2: 10TH FLOOR
CITY: NEW YORK
STATE: NY
ZIP: 10017
0001652200
S000051713
Cohen & Steers Low Duration Preferred & Income Fund,Inc.
C000165823
Class A
LPXAX
C000165824
Class C
LPXCX
C000165825
Class I
LPXIX
C000165826
Class R
LPXRX
C000165827
Class Z
LPXZX
C000188973
Class F
LPXFX
N-CEN
1
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212-832-3232
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
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Daphne L. Richards
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Ramona Rogers-Windsor
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George Grossman
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C. Edward Ward, Jr.
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Dean A. Junkans
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Jane F. Magpiong
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Gerald J. Maginnis
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Michael G. Clark
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Joseph M. Harvey
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Stephen Murphy
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280 Park Avenue
New York
10017
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Cohen & Steers Securities, LLC
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PricewaterhouseCoopers LLP
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Cohen & Steers Low Duration Preferred & Income Fund,Inc.
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Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
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Credit Suisse (Schweiz) AG
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Skandinaviska Enskilda Banken AB (Oslo, Oslo, NO, Branch)
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
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JP
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571474TGEMMWANRLN572
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Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Banco Nacional de Mexico, S.A., Integrante del Grupo Financiero Banamex
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
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E57ODZWZ7FF32TWEFA76
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BNP Paribas Securities Services (Paris, Paris, FR, Branch)
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Helsinki, Uusimaa, FI, Branch)
F3JS33DEI6XQ4ZBPTN86
FI
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Amsterdam, Noord Holland, NL, Branch)
7LTWFZYICNSX8D621K86
NL
N
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Auckland, Auckland, NZ, Branch)
2HI3YI5320L3RW6NJ957
NZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Trust Company Canada
549300L71XG2CTQ2V827
CA
N
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Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company (Edinburgh, GB, Branch)
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Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
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DST Asset Manager Solutions, Inc.
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SEC File Number
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State Street Bank and Trust Company
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Cohen & Steers Capital Management, Inc.
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Jefferies LLC
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Liquidnet, Inc.
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BofA Securities, Inc.
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J.P. Morgan Securities LLC
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Wells Fargo Securities, LLC
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Morgan Stanley & Co. LLC
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Pershing LLC
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State Street Bank and Trust Company
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Citigroup Global Markets Inc.
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INTERNAL CONTROL RPT
2
NCEN_811-23097_4343670587.txt
Report of Independent Registered Public
Accounting Firm
To the Board of Directors and Shareholders of
Cohen & Steers Low Duration Preferred and Income
Fund, Inc.
In planning and performing our audit of the financial
statements of Cohen & Steers Low Duration Preferred
and Income Fund, Inc. (the "Fund") as of and for the year
ended April 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 do not express an opinion on
the effectiveness of the Fund's internal control over
financial reporting.
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 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 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 over financial reporting
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 April 30, 2021.
This report is intended solely for the information and use
of the Board of Directors of Cohen & Steers Low Duration
Preferred and Income 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/ PricewaterhouseCoopers LLP
New York, New York
June 25, 2021
1
1
PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300 Madison Avenue,
New York, NY 10017
T: (646) 471 3000, www.pwc.com/us