0001752724-23-224975.txt : 20231005 0001752724-23-224975.hdr.sgml : 20231005 20231005124426 ACCESSION NUMBER: 0001752724-23-224975 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230731 FILED AS OF DATE: 20231005 DATE AS OF CHANGE: 20231005 EFFECTIVENESS DATE: 20231005 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: 231310674 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 Congress Street Suite 1 Boston 02114 617-786-3000 Custody and Accounting Records N N N-1A 1 Y Jorge A. Bermudez N/A N Garry L. Moody N/A N Jeanette W. Loeb N/A N Michael J. Downey N/A N Onur Erzan N/A Y Nancy P. Jacklin N/A N Carol C. McMullen N/A N Marshall C. Turner, Jr. N/A N Jennifer Friedland N/A 501 Commerce St Nashville 37203 XXXXXX Y N N N N N N AllianceBernstein Investments, Inc. 8-30851 000014549 0000000000 Y N Ernst & Young LLP 42 N/A N N N N N N N AB DISCOVERY GROWTH FUND, INC. 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 149359790.86000000 459564.00000000 Rule 18f-4 (17 CFR 270.18f-4) 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 N/A Y N N Vertical Management Systems, Inc. 95-4373305 Tax ID N Standard & Poor's Financial Services LLC 549300U4VWNITEKO2881 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N Bloomberg L.P. 549300B56MD0ZC402L06 N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N ICE Data Services, Inc. 13-3668779 Tax ID 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. Bernstein Limited N/A N/A 54930049G8WQ5OOUSD19 GB 0.00000000 Sanford C. Bernstein & Co., LLC 8-52942 000104474 549300I7JYZHT7D5CO04 0.00000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 130636.98000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 116651.42000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 75452.74000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 129168.56000000 Wells Fargo Securities, LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 102271.05000000 Itau International Securities Inc. 8-67674 000144769 54930086LDFU8Z86AH91 74858.93000000 UBS Securities LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 68078.41000000 National Financial Services LLC 8-26740 000013041 549300JRHF1MHHWUAW04 70642.44000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 123210.86000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 117417.27000000 1253523.69000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 46322451.69000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 32329251.70000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 11311641.57000000 State Street Bank and Trust Company N/A N/A 571474TGEMMWANRLN572 1414311637.98000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 3316905.00000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 8586414.00000000 1516178301.94000000 Y 2755599245.52615384 Committed 325000000.00000000 N N N N true INTERNAL CONTROL RPT 2 NCEN_811-00204_60136595_0723.htm abdiscoverygrowthncenjuly202.htm - Generated by SEC Publisher for SEC Filing

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, 2023, 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, 2023.

 

 

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, 2023