0001145549-19-033175.txt : 20190910 0001145549-19-033175.hdr.sgml : 20190910 20190910134658 ACCESSION NUMBER: 0001145549-19-033175 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20190630 FILED AS OF DATE: 20190910 DATE AS OF CHANGE: 20190910 EFFECTIVENESS DATE: 20190910 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific Global ETF Trust CENTRAL INDEX KEY: 0001747688 IRS NUMBER: 831112323 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23376 FILM NUMBER: 191084835 BUSINESS ADDRESS: STREET 1: 700 NEWPORT CENTER DRIVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 949-219-3391 MAIL ADDRESS: STREET 1: 700 NEWPORT CENTER DRIVE CITY: NEWPORT BEACH STATE: CA ZIP: 92660 0001747688 S000063508 Pacific Global US Equity Income ETF C000205763 Pacific Global US Equity Income ETF USDY N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001747688 XXXXXXXX false false false N-1A S000063508 true Pacific Global ETF Trust 811-23376 0001747688 549300HTE2GS8CHIQ361 700 Newport Center Drive Newport Beach 92660 US-CA US 949-219-3391 U.S. Bancorp Fund Services LLC 615 East Michigan Street Milwaukee 53202 8336121912 The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 U.S. Bank National Association 1555 N. Rivercenter Drive Suite 302 Milwaukee 53212 8336121912 The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 Foreside Fund Services, LLC Three Canal Plaza Suite 100 Portland 04101 2075537110 The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 Pacific Global Advisors LLC 840 Newport Center Drive 7th Floor Newport Beach 92660 9492195010 The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 Cadence Capital Management LLC 265 Franklin Street 4th Floor Boston 02110 6176243500 The books and records required to be maintained by Section 31(a) of the Investment Company Act of 1940 for the USDY ETF. Y N N N-1A 1 Y Robert J. Blattenberg N/A N D. Robinson Cluck 000863902 N John C. Siciliano N/A N Kevin R. Byrne 001975617 Y Sharon A. Cheever N/A Y Carol E. Rumsey N/A 840 Newport Center Drive 7th Floor Newport Beach 92660 XXXXXX N N N N N N Foreside Funds Distributors LLC 8-32480 000031334 N/A N Y Deloitte & Touche LLP 00034 N/A N N N N N N N Pacific Global US Equity Income ETF S000063508 549300SVS31MYJ6R6S91 Y 1 0 0 Exchange-Traded Managed Fund Y N Y N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) N N N N Pacific Global Advisors LLC 801-114447 000298187 N/A 2018-12-11 Cadence Capital Management LLC 801-48186 000106561 549300EBTFWDTO3YBN75 Y U.S. Bancorp Fund Services LLC 85-11357 N1GZ7BBF3NP8GI976H15 N N Y Intercontinental Exchange Inc. 5493000F4ZO33MV32P92 N Y 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 Abel Noser LLC 8-69809 000284714 N/A 2239.000000000000 Virtu Americas LLC 8-68193 000149823 549300RA02N3BNSWBV74 175.000000000000 Instinet LLC 8-23669 000007897 549300MGMN3RKMU8FT57 1611.000000000000 4025.000000000000 0.000000000000 N 27231692.000000000000 N N N Pacific Global US Equity Income ETF S000063508 N 50000.000000000000 1.349500000000 0.196211650579 98.650500000000 0.196211650579 1.187200000000 0.000000000000 98.812800000000 0.000000000000 N/A 500.000000000000 N/A N/A 500.000000000000 N/A N/A 500.000000000000 N/A N/A 500.000000000000 N/A Y true INTERNAL CONTROL RPT 2 internalcontrolrpt_21.htm PG INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of Pacific Global ETF Trust:

In planning and performing our audit of the financial statements of Pacific Global ETF Trust (the “Trust”), including the Pacific Global US Equity Income ETF, as of and for the period from February 11, 2019 to June 30, 2019, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Trust’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 Trust’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Trust 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 trust’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 trust’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 trust; (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 trust are being made only in accordance with authorizations of management and Trustees of the trust; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a trust’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 Trust’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Trust’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 Trust’s internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of June 30, 2019.

This report is intended solely for the information and use of management and the Board of Trustees of the Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

DELOITTE & TOUCHE LLP

Costa Mesa, California

August 29, 2019