0001145549-20-015084.txt : 20200313 0001145549-20-015084.hdr.sgml : 20200313 20200313115036 ACCESSION NUMBER: 0001145549-20-015084 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20191231 FILED AS OF DATE: 20200313 DATE AS OF CHANGE: 20200313 EFFECTIVENESS DATE: 20200313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Listed Funds Trust CENTRAL INDEX KEY: 0001683471 IRS NUMBER: 826272597 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23226 FILM NUMBER: 20711462 BUSINESS ADDRESS: STREET 1: 615 E. MICHIGAN STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 BUSINESS PHONE: 414-765-5144 MAIL ADDRESS: STREET 1: 615 E. MICHIGAN STREET CITY: MILWAUKEE STATE: WI ZIP: 53202 FORMER COMPANY: FORMER CONFORMED NAME: Active Weighting Funds ETF Trust DATE OF NAME CHANGE: 20160830 0001683471 S000065293 Roundhill BITKRAFT Esports & Digital Entertainment ETF C000211351 Roundhill BITKRAFT Esports & Digital Entertainment ETF NERD 0001683471 S000065499 Innovation Alpha United States ETF C000211804 Innovation Alpha United States ETF INAU 0001683471 S000065500 Innovation Alpha Global ETF C000211805 Innovation Alpha Global ETF INAG 0001683471 S000065501 Innovation Alpha Trade War ETF C000211806 Innovation Alpha Trade War ETF TWAR N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001683471 XXXXXXXX false false false N-1A S000065293 true S000065500 true S000065501 true S000065499 true Listed Funds Trust 811-23226 0001683471 549300C5D73JL0P1YC11 C/O U.S. BANCORP FUND SERVICES LLC 615 East Michigan Street Milwaukee 53202 US-WI US 8336121912 U.S. Bank N/A 1555 North River Center Drive Suite 302 Milwaukee 53202 8336121912 Books and records related to the custody of Fund assets Core Alternative Capital LLC 3930 East Jones Bridge Rd Suite 380 Peachtree Corners 30092 8006170004 Books and records related to work done by advisor for CCOR Wahed Invest LLC 12 East 49th Street New York 10017 8559764747 Books and records related to work done by advisor for HLAL U.S. Bancorp Fund Services, LLC 615 East Michigan Street Milwaukee 53202 8336121912 Books and records related to transfer agency, fund accounting and fund administration services provided Foreside Fund Services, LLC 3 Canal Plaza Suite 100 Portland 04101 2075537116 Books and records related to distribution data of the fund Quasar Distributors LLC 615 East Michigan Street Milwaukee 53202 8336121912 Books and records related to distribution data of the fund Active Weighting Advisors LLC 260 Newport Center Drive Suite 100 Newport Beach 92660 8775391510 Books and records related to work done by advisor for PLCY Roundhill Financial LLC 575 5th Avenue 14th Floor New York 10017 8772207649 Books and records related to work done by advisor for NERD Exchange Traded Concepts LLC 10900 Hefner Pointe Drive Suite 207 Oklahoma City 73120 4057788377 Books and records related to work done by sub-advisor for NERD Liquid Strategies LLC 3550 Lenox Rd Suite 2550 Atlanta 30326 8667046857 Books and records related to work done by advisor for Overlay Shares ETFs Source Asset Management 92 Newfield Dr Stamford 06905 8669800029 Books and records related to work done by Advisor to DVOP N N N N-1A 10 Y Koji Felton N/A N John L. Jacobs N/A N Pam Conroy N/A N Steven Jensen N/A C/O U.S. BANCORP FUND SERVICES LLC 622 North Cass Street Milwaukee 53202 XXXXXX N N N N N N Foreside Funds Distributors LLC 8-32480 000031334 N/A N Quasar Distributors, LLC 8-52323 000103848 N/A N N Cohen & Company, Ltd. 00925 N/A N N N N N N Roundhill BITKRAFT Esports & Digital Entertainment ETF S000065293 54930011XHQ9J8UW1U75 Y 1 1 0 Exchange-Traded Fund Y Y -0.939997000000 -1.226371000000 0.204842000000 0.204842000000 N N Y N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Y Y N N Roundhill Financial Inc 801-114971 000300799 N/A 2019-06-03 Exchange Traded Concepts LLC 801-70485 000151197 549300BB5DRIKK8VVV91 N U.S. Bancorp Fund Services, LLC 85-11357 N1GZ7BBF3NP8GI976H15 N N Y Intercontinental Exchange Inc. 5493000F4ZO33MV32P92 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Bloomberg L.P. 549300B56MD0ZC402L06 N Thomson Reuters Pricing Service N/A CA N IHS Markit Ltd. 549300HLPTRASHS0E726 BM N N U.S. Bank National Association 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Y N U.S. Bancorp Fund Services, LLC N1GZ7BBF3NP8GI976H15 N N Y BTIG LLC 008-65473 000122225 549300GTG9PL6WO3EC51 5693.000000000000 ITG Inc 008-44218 000029299 549300S41SMIODVIT266 287.000000000000 5980.000000000000 0.000000000000 N 7463012.000000000000 N N N Roundhill BITKRAFT Esports & Digital Entertainment ETF S000065293 Y 25000.000000000000 30.270000000000 0.560000000000 69.730000000000 0.560000000000 29.510000000000 5.770000000000 70.490000000000 5.770000000000 N/A 500.000000000000 N/A N/A 500.000000000000 N/A N/A 500.000000000000 N/A N/A 500.000000000000 N/A N true INTERNAL CONTROL RPT 2 internalcontrolrpt_30.htm

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders of Roundhill BITKRAFT Esports & Digital Entertainment ETF and

Board of Trustees of Listed Funds Trust

In planning and performing our audit of the financial statements of Roundhill BITKRAFT Esports & Digital Entertainment ETF (the “Fund”), a series of Listed Funds Trust, as of and for the period June 3, 2019 (commencement of operations) through December 31, 2019, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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 fund’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 (GAAP). A fund’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 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 fund’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 Fund’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 Public Company Accounting Oversight Board (United States). 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 December 31, 2019.

This report is intended solely for the information and use of management and the Board of Trustees of the 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/ Cohen & Company, Ltd.

COHEN & COMPANY, LTD.

Cleveland, Ohio

February 27, 2020