0001752724-22-224910.txt : 20221006 0001752724-22-224910.hdr.sgml : 20221006 20221006150322 ACCESSION NUMBER: 0001752724-22-224910 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20220731 FILED AS OF DATE: 20221006 DATE AS OF CHANGE: 20221006 EFFECTIVENESS DATE: 20221006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB DISCOVERY GROWTH FUND, INC. CENTRAL INDEX KEY: 0000019614 IRS NUMBER: 136021421 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-00204 FILM NUMBER: 221297942 BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2129691000 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN DISCOVERY GROWTH FUND, INC. DATE OF NAME CHANGE: 20121031 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN SMALL MID CAP GROWTH FUND DATE OF NAME CHANGE: 20081103 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN MID CAP GROWTH FUND INC DATE OF NAME CHANGE: 20030319 0000019614 S000010117 AB DISCOVERY GROWTH FUND, INC. C000028067 Class A CHCLX C000028069 Class C CHCCX C000028070 Advisor Class CHCYX C000028071 Class R CHCRX C000028072 Class K CHCKX C000028073 Class I CHCIX C000144785 Class Z CHCZX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000019614 XXXXXXXX 811-00204 false false false N-1A S000010117 C000028072 C000028067 C000028069 C000028071 C000028070 C000144785 C000028073 AB DISCOVERY GROWTH FUND, INC. 811-00204 0000019614 549300I01DFK1EYZ2O55 ALLIANCEBERNSTEIN LP 1345 AVENUE OF THE AMERICAS NEW YORK 10105 US-NY US 212-969-1000 State Street Bank and Trust Company 1 Lincoln Street Boston 02111 617-786-3000 Custody and Accounting Records N N N-1A 1 Y Jorge A. Bermudez N/A N Garry L. 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S000010117 549300I01DFK1EYZ2O55 N 9 0 0 N/A N N Y N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Revenue sharing split 363027858.79000000 5689529.00000000 Rule 22d-1 (17 CFR 270.22d-1) Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N AllianceBernstein L.P. 801-56720 000108477 0JK55UGWSWNF3X7KLQ85 N AllianceBernstein Investor Services, Inc. 084-01187 00000000000000000000 Y N N Vertical Management Systems, Inc. 95-4373305 Tax ID N Standard & Poor's Financial Services LLC 549300U4VWNITEKO2881 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Ice Data Services, Inc. 13-3668779 Tax ID N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N Bloomberg L.P. 549300B56MD0ZC402L06 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N N The Hongkong and Shanghai Banking Corporation Limited 2HI3YI5320L3RW6NJ957 HK N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Clearstream Banking S.A. 549300OL514RA0SXJJ44 LU N Y Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) State Street Bank and Trust Company (Edinburgh, GB, Branch) 571474TGEMMWANRLN572 GB N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N AllianceBernstein Investor Services, Inc. 13-3211780 Tax ID Y N N AllianceBernstein L.P. 0JK55UGWSWNF3X7KLQ85 Y N N Sanford C. 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Report of Independent Registered Public Accounting Firm

 

To the Shareholders and Board of Directors of AB Discovery Growth Fund, Inc.:

 

In planning and performing our audit of the financial statements of AB Discovery Growth Fund, Inc. (the “Fund”) as of and for the year ended July 31, 2022, 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 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 U.S. 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 U.S. 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 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 July 31, 2022.

 

 

This report is intended solely for the information and use of management and the Board of Directors of AB Discovery Growth 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/ ERNST & YOUNG LLP

 

 

 

New York, New York

September 26, 2022