0001145549-24-016111.txt : 20240314 0001145549-24-016111.hdr.sgml : 20240314 20240314135924 ACCESSION NUMBER: 0001145549-24-016111 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240314 DATE AS OF CHANGE: 20240314 EFFECTIVENESS DATE: 20240314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Manulife Private Credit Plus Fund CENTRAL INDEX KEY: 0001988855 ORGANIZATION NAME: IRS NUMBER: 932429100 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23896 FILM NUMBER: 24749039 BUSINESS ADDRESS: STREET 1: 200 BERKELEY STREET CITY: BOSTON STATE: MA ZIP: 02116 BUSINESS PHONE: 617-663-3000 MAIL ADDRESS: STREET 1: 200 BERKELEY STREET CITY: BOSTON STATE: MA ZIP: 02116 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001988855 XXXXXXXX true false false N-2 Manulife Private Credit Plus Fund 811-23896 0001988855 254900Q9AP9V413URZ73 200 Berkeley Street Boston 02116 US-MA US 6176634497 State Street Bank and Trust Company One Congress Street Boston 02114 6177863000 SSB maintains the accounting records and the custody of the assets. Manulife Private Credit Plus Fund 200 Berkeley Street Boston 02116 6176634497 Records related to its functions as Registrant John Hancock Investment Management LLC 200 Berkeley Street Boston 02116 6176632430 Records related to its functions as advisor Manulife Investment Management (US) LLC 197 Clarendon Street Boston 02116 6173751500 Records related to its functions as sub-advisor Y N N-2 N Hassell H. McClellan N/A N William H. Cunningham N/A N Grace K. Fey N/A N Andrew G. Arnott N/A Y Trevor Swanberg 004213623 200 Berkeley Street Boston 02116 XXXXXX N N N N N N N John Hancock Investment Management Distributors LLC 8-43582 000028262 N/A Y N Ernst & Young LLP 00042 254900H1VLSDPE6LJK37 N N N N N N N Manulife Private Credit Plus Fund 254900Q9AP9V413URZ73 Y Fund of Funds Y N N N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Rule 12d1-4 (17 CFR 270.12d1-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Y Y N N John Hancock Investment Management LLC 801-8124 000105790 AOWFNEEIG2OJ03AZXK87 N Manulife Investment Management (US) LLC 801-42023 000106435 549300ZKXV1OCZQWDK34 Y N SS&C Technologies 084-00896 549300KY09TR3J12JU49 N N Y Refinitiv 549300561UZND4C7B569 CA N ICE Data Services 5493000NQ9LYLDBCTL34 N Pricing Direct 549300WIC0TOJ7N7GD54 N S&P Global Market Intelligence Y6X4K52KMJMZE7I7MY94 GB N Bloomberg LP 5493001KJTIIGC8Y1R12 N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N SS&C Technologies 549300KY09TR3J12JU49 N N Y John Hancock Investment Management LLC AOWFNEEIG2OJ03AZXK87 Y N N John Hancock Investment Management Distributors LLC 8-43582 000028262 N/A 0.000000000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 1733.590000000000 8370.340000000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 27394273.390000000000 Nomura Holdings, Inc. N/A N/A 549300B3CEAHYG7K8164 JP 26496139.020000000000 Merrill Lynch, Pierce, Fenner & Smith Incorporated 8-7221 000007691 8NAV47T0Y26Q87Y0QP81 16034471.360000000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 7798862.580000000000 UBS AG N/A N/A BFM8T61CT2L1QCEMIK50 CH 6670030.850000000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 4409646.560000000000 The Toronto-Dominion Bank N/A N/A PT3QB789TSUIDF371261 CA 4398435.180000000000 Citigroup Global Markets Holdings Inc. 8-8177 000007059 82VOJDD5PTRDMVVMGV31 3898501.180000000000 Royal Bank of Canada N/A N/A ES7IP3U3RHIGC71XBU11 CA 1891735.000000000000 Barclays Bank PLC N/A N/A G5GSEF7VJP5I7OUK5573 GB 1498442.500000000000 101390404.870000000000 N 40253400.806666700000 Common stock Class I N N N N N N 0.180000000000 0.220000000000 N/A 20.260000000000 true INTERNAL CONTROL RPT 2 mpcplus.htm PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Shareholders and

Board of Trustees of Manulife Private Credit Plus Fund

In planning and performing our audit of the financial statements of Manulife Private Credit Plus Fund (the "Fund") as of and for the period from July 17, 2023 (commencement of operations) to December 31, 2023, 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 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 trustees 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 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 December 31, 2023.

This report is intended solely for the information and use of management and the Board of Trustees of the Manulife Private Credit Plus 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/ Ernst & Young LLP

Boston, Massachusetts

February 28, 2024