0001145549-22-036379.txt : 20220610
0001145549-22-036379.hdr.sgml : 20220610
20220610094544
ACCESSION NUMBER: 0001145549-22-036379
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20220331
FILED AS OF DATE: 20220610
DATE AS OF CHANGE: 20220610
EFFECTIVENESS DATE: 20220610
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: Bow River Capital Evergreen Fund
CENTRAL INDEX KEY: 0001810256
IRS NUMBER: 000000000
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0331
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-23566
FILM NUMBER: 221007839
BUSINESS ADDRESS:
STREET 1: 205 DETROIT STREET
STREET 2: SUITE 800
CITY: DENVER
STATE: CO
ZIP: 80206
BUSINESS PHONE: (303) 861-8466
MAIL ADDRESS:
STREET 1: 205 DETROIT STREET
STREET 2: SUITE 800
CITY: DENVER
STATE: CO
ZIP: 80206
FORMER COMPANY:
FORMER CONFORMED NAME: Bow River Capital Evergreen Private Equity Fund
DATE OF NAME CHANGE: 20200421
N-CEN
1
primary_doc.xml
X0404
N-CEN
LIVE
0001810256
XXXXXXXX
false
false
false
N-2
Bow River Capital Evergreen Fund
811-23566
0001810256
549300MCKUIHR7P7SO70
205 DETROIT STREET
SUITE 800
DENVER
80206
US-CO
US
3038618466
Bow River Asset Management LLC
205 DETROIT STREET
SUITE 800
DENVER
80206
3038618466
ADVISER
Faegre Drinker Biddle & Reath LLP
ONE LOGAN SQUARE
SUITE 2000
PHILADELPHIA
19103
2159882700
LEGAL COUNSEL
UMB FUND SERVICES, INC.
235 WEST GALENA STREET
MILWAUKEE
53212
4142992000
TRANSFER AGENT, FUND ACCOUNTANT AND ADMINISTRATOR
UMB Bank, N.A.
928 Grand Boulevard
5th Floor
KANSAS CITY
64106
8168601142
CUSTODIAN
N
N
N
N-2
Y
Jeremy Held
N/A
Y
Jack Swift
N/A
N
Michael Imhoff
N/A
N
Jeremy May
N/A
N
John Blue
N/A
501 SOUTH CHERRY STREET
SUITE 1090
DENVER
80246
XXXXXX
N
N
N
N
N
N
Foreside Financial Services, LLC
8-68027
000148477
N/A
N
N
Cohen & Company, Ltd.
00925
N/A
N
N
N
N
N
N
N
Bow River Capital Evergreen Fund
549300MCKUIHR7P7SO70
N
Interval Fund
Y
N
Y
N
N/A
N/A
N/A
Rule 32a-4 (17 CFR 270.32a-4)
Y
Y
Y
N
Bow River Asset Management LLC
801-72339
000156765
N/A
N
UMB FUND SERVICES, INC.
84-05792
N/A
N
N
N
INTERCONTINENTAL EXCHANGE, INC.
5493000F4ZO33MV32P92
N
N
UMB BANK, NATIONAL ASSOCIATION
VNOO6EITDJ2YUEBMSZ83
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
RBC INV SERVICES
N/A
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB DENMARK
N/A
DK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CACEIS BANK
N/A
FR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
BNPPSS FRANKFURT
N/A
DE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB NORWAY
N/A
NO
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CITIBANK LONDON
N/A
GB
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
CREDIT SUISSE(SWITZERLAND)LTD.
N/A
CH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SEB AB PUBL
N/A
SE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
SCB SOUTH AFRICA
N/A
ZA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
EUROCLEAR BK SA NV
N/A
XX
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
N
UMB FUND SERVICES, INC.
084-05792
SEC File Number
N
N
N
Jones Trading
8-26089
000006888
N/A
1500.000000000000
1500.000000000000
0.000000000000
N
157794713.000000000000
Common stock
Class I Shares
Common stock
Class II Shares
N
N
Common stock
N
N
N
1.750000000000
2.250000000000
40.230000000000
40.230000000000
true
INTERNAL CONTROL RPT
2
internalcontrolletter.txt
INTERNAL CONTROL LETTER
REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees
of
Bow River Capital Evergreen Fund
In planning and performing our audit of the
financial statements of Bow River Capital
Evergreen Fund (the Fund ) as of and for
the year ended March 31, 2022, 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 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 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, 2022.
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
May 31, 2022