0001752724-22-003260.txt : 20220114 0001752724-22-003260.hdr.sgml : 20220114 20220114151244 ACCESSION NUMBER: 0001752724-22-003260 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20211031 FILED AS OF DATE: 20220114 DATE AS OF CHANGE: 20220114 EFFECTIVENESS DATE: 20220114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dimensional ETF Trust CENTRAL INDEX KEY: 0001816125 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23580 FILM NUMBER: 22531726 BUSINESS ADDRESS: STREET 1: 6300 BEE CAVE ROAD STREET 2: BUILDING ONE CITY: AUSTIN STATE: TX ZIP: 78746 BUSINESS PHONE: 512-306-7400 MAIL ADDRESS: STREET 1: 6300 BEE CAVE ROAD STREET 2: BUILDING ONE CITY: AUSTIN STATE: TX ZIP: 78746 0001816125 S000069432 Dimensional US Core Equity Market ETF C000221547 Dimensional US Core Equity Market ETF DFAU 0001816125 S000069433 Dimensional International Core Equity Market ETF C000221548 Dimensional International Core Equity Market ETF DFAI 0001816125 S000069434 Dimensional Emerging Core Equity Market ETF C000221549 Dimensional Emerging Core Equity Market ETF DFAE 0001816125 S000070901 Dimensional U.S. Targeted Value ETF C000225165 Dimensional U.S. Targeted Value ETF DFAT 0001816125 S000070902 Dimensional U.S. Equity ETF C000225166 Dimensional U.S. Equity ETF DFUS 0001816125 S000070903 Dimensional U.S. Core Equity 2 ETF C000225167 Dimensional U.S. Core Equity 2 ETF DFAC 0001816125 S000070904 Dimensional International Value ETF C000225168 Dimensional International Value ETF DFIV 0001816125 S000070905 Dimensional World ex U.S. Core Equity 2 ETF C000225169 Dimensional World ex U.S. Core Equity 2 ETF DFAX 0001816125 S000070906 Dimensional U.S. Small Cap ETF C000225170 Dimensional U.S. Small Cap ETF DFAS N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001816125 XXXXXXXX 811-23580 true N-1A S000070902 true S000070905 true S000070906 true S000070901 true S000069433 true S000069434 true S000070903 true S000070904 true S000069432 true Dimensional ETF Trust 811-23580 0001816125 549300TQ0DPO13B72F34 6300 Bee Cave Road Building One Austin 78746 US-TX US 512-306-7400 Dimensional Fund Advisors LP 6300 Bee Cave Road Building One Austin 78746 512-306-7400 Records relating to its function as Investment Advisor Citi Fund Services Ohio, Inc. 4400 Easton Commons Suite 200 Columbus 43219 614-470-8000 Records relating to its function as Administrator and Accountant Citibank, N.A 388 Greenwich Street New York 10013 813-604-1770 Records relating to its function as Custodian and Transfer Agent Y N N-1A 9 Y Darrell Duffie 000000000 N Myron S. 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These procedures, which have been previously approved by the Board of Directors/Trustees of the Portfolios, include the following objectives: (a) that the Interfund Loan Rate will be higher than the Repo Rate, and, if applicable, the oneday yield on any money market fund in which the lending Portfolio could otherwise invest, but lower than the Bank Loan Rate; (b) compliance with the collateral requirements as set forth in the application for exemptive relief filed on September 5, 2013, and amended on February 18, 2014; (c) compliance with the percentage limitations on interfund borrowing and lending; (d) allocation of interfund borrowing and lending demand in an equitable manner and in accordance with procedures established by the Board; and (e) that the Interfund Loan Rate does not exceed the interest rate on any third-party borrowings of a borrowing Portfolio at the time of the Interfund Loan. Chief Compliance Officer January 14, 2022 INTERNAL CONTROL RPT 3 PwC_Opinion_Letter.txt Report of Independent Registered Public Accounting Firm To the Board of Directors of The Dimensional ETF Trust and Shareholders of the Funds listed in Appendix A, (hereafter collectively referred to as the "Funds") In planning and performing our audits of the financial statements of the Funds as of and for the year or periods ended October 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds' 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting. The management of the Funds 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 Funds' 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 Funds' 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 October 31, 2021. This report is intended solely for the information and use of the Board of Directors of The Dimensional ETF 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. /s/PricewaterhouseCoopers LLP Philadelphia, Pennsylvania December 22, 2021 Appendix A Dimensional International Core Equity Market ETF* Dimensional Emerging Core Equity Market ETF** Dimensional US Core Equity Market ETF* Dimensional U.S. Equity ETF Dimensional U.S. Small Cap ETF Dimensional U.S. Targeted Value ETF Dimensional U.S. Core Equity 2 ETF Dimensional International Value ETF Dimensional World ex U.S. Core Equity 2 ETF *November 17, 2020 (commencement of operations) through October 31, 2021 **December 1, 2020 (commencement of operations) through October 31, 2021