0001752724-23-093092.txt : 20230504 0001752724-23-093092.hdr.sgml : 20230504 20230504083111 ACCESSION NUMBER: 0001752724-23-093092 CONFORMED SUBMISSION TYPE: NT N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230131 FILED AS OF DATE: 20230504 DATE AS OF CHANGE: 20230504 EFFECTIVENESS DATE: 20230504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIDELITY MASSACHUSETTS MUNICIPAL TRUST CENTRAL INDEX KEY: 0000357057 IRS NUMBER: 042760270 STATE OF INCORPORATION: MA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: NT N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-03361 FILM NUMBER: 23886703 BUSINESS ADDRESS: STREET 1: 245 SUMMER STREET CITY: BOSTON STATE: MA ZIP: 02210 BUSINESS PHONE: 617-563-7000 MAIL ADDRESS: STREET 1: 245 SUMMER STREET CITY: BOSTON STATE: MA ZIP: 02210 FORMER COMPANY: FORMER CONFORMED NAME: FIDELITY MASSACHUSETTS TAX FREE FUND MASS FREE DATE OF NAME CHANGE: 19831024 FORMER COMPANY: FORMER CONFORMED NAME: FIDELITY MASSACHUSETTS TAX EXEMPT MONEY MARKET TRUST DATE OF NAME CHANGE: 19830922 0000357057 S000007113 Fidelity Massachusetts Municipal Money Market Fund (Formerly known as Fidelity Massachusetts AMT Tax-Free Money Market Fund) C000019442 Premium Class FMSXX C000047913 Institutional Class FMAXX C000047914 Service Class FMHXX C000238262 Fidelity Massachusetts Municipal Money Market Fund FAUXX 0000357057 S000007114 Fidelity Massachusetts Municipal Income Fund C000019443 Fidelity Massachusetts Municipal Income Fund FDMMX 0000357057 S000007115 Fidelity Massachusetts Municipal Money Market Fund C000019444 Fidelity Massachusetts Municipal Money Market Fund FDMXX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000357057 XXXXXXXX 811-03361 true false false N-1A true Fidelity Massachusetts Municipal Trust 811-03361 0000357057 ZR1HVIMXG23FFJ363I52 245 Summer Street Boston 02210 US-MA US 1-800-FIDELITY Fidelity Service Company 245 Summer Street BOST 02210 1-800-FIDELITY Books and Records of the Fund as required to be maintained by the Investment Company Act N N N-1A 3 Y ELIZABETH S ACTON N/A N JENNIFER TOOLIN MCAULIFFE N/A Y JOHN ENGLER N/A N MARK MURRAY N/A N ROBERT GARTLAND 001367184 N ANN DUNWOODY N/A N ABIGAIL JOHNSON 004340399 Y MICHAEL KENNEALLY 004140099 N ARTHUR JOHNSON N/A N CHRISTOPHER GOUVEIA 007690152 ONE SPARTAN WAY MERRIMACK 03054 XXXXXX Y N N N N N Fidelity Distributors Company LLC 8-35097 000017507 N/A Y N Deloitte & Touche LLP 34 N/A N N N N N N N Fidelity Massachusetts Municipal Money Market Fund S000007113 549300QRT0QCVBJTQM03 N 3 1 1 Money Market Fund N N N N N/A 0.00000000 0.00000000 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 17e-1 (17 CFR 270.17e-1) Rule 17a-7 (17 CFR 270.17a-7) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Fidelity Management & Research Company LLC 801-7884 000108281 5493001Z012YSB2A0K51 N FMR Investment Management (UK) Limited 801-28773 000108273 549300DJ0TLKPO1HIS84 Y GB N Fidelity Management & Research (Hong Kong) Limited 801-69507 000148045 549300VLVPR60I312N68 Y HK N Fidelity Management & Research (Japan) Limited 801-69571 000148239 549300FF7J6H5TZ22Y05 Y JP N Fidelity Investments Institutional Operations Company LLC 084-01839 549300XVSM8LN3LQOK63 Y N N REFINITIV US HOLDINGS INC 549300NF240HXJO7N016 N INTERCONTINENTAL EXCHANGE INC 5493000F4ZO33MV32P92 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N Y Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) BANK OF NEW YORK MELLON HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Fidelity Investments Institutional Operations Company LLC 549300XVSM8LN3LQOK63 Y N N Fidelity Service Company 549300LT256P1KNTYF28 Y N N 0.00000000 BANK NEW YORK MELLON CORP N/A N/A WFLLPEPC7FZXENRZV188 54542177.51000000 THE TORONTO DOMINION BANK N/A N/A PT3QB789TSUIDF371261 CA 156247981.62000000 MORGAN STANLEY N/A N/A IGJSJL3JD5P30I6NJZ34 234837812.90000000 BANK OF AMERICA CORPORATION N/A N/A 9DJT3UXIJIZJI4WXO774 447208691.90000000 WELLS FARGO and CO N/A N/A PBLD0EJDB5FWOLXP3B76 153857050.45000000 ROYAL BANK OF CANADA N/A N/A ES7IP3U3RHIGC71XBU11 CA 52641302.00000000 BARCLAYS PLC (UNGTD) N/A N/A 213800LBQA1Y9L22JB70 GB 39683817.90000000 CITIGROUP INC N/A N/A 6SHGI4ZSSLCXXQSBB395 226856022.55000000 JPMORGAN CHASE and CO N/A N/A 8I5DZWZKVSZI1NUHU748 764650993.10000000 GOLDMAN SACHS GROUP INC (THE) N/A N/A 784F5XWPLTWKTBV3E584 74498060.00000000 2269991078.25000000 N 1623589064.00000000 Uncommitted 500000000.00000000 N Uncommitted 1500000000.00000000 N Uncommitted 400000000.00000000 N Uncommitted 150000000.00000000 N Uncommitted 25000000.00000000 N Uncommitted 300000000.00000000 N Uncommitted 500000000.00000000 N N N Fidelity Massachusetts Municipal Income Fund S000007114 B6VZK34VNT14F30GPO71 N 1 0 0 N/A Y N N N N/A 0.00000000 0.00000000 Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) Rule 12d1-1 (17 CFR 270.12d1-1) Rule 17a-7 (17 CFR 270.17a-7) Rule 18f-4 (17 CFR 270.18f-4) Rule 17e-1 (17 CFR 270.17e-1) Rule 32a-4 (17 CFR 270.32a-4) Y Y N N Fidelity Management & Research Company LLC 801-7884 000108281 5493001Z012YSB2A0K51 N FMR Investment Management (UK) Limited 801-28773 000108273 549300DJ0TLKPO1HIS84 Y GB N Fidelity Management & Research (Japan) Limited 801-69571 000148239 549300FF7J6H5TZ22Y05 Y JP N Fidelity Management & Research (Hong Kong) Limited 801-69507 000148045 549300VLVPR60I312N68 Y HK N Fidelity Investments Institutional Operations Company LLC 084-01839 549300XVSM8LN3LQOK63 Y N N REFINITIV US HOLDINGS INC 549300NF240HXJO7N016 N INTERCONTINENTAL EXCHANGE INC 5493000F4ZO33MV32P92 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N Y Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) BANK OF NEW YORK MELLON HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Fidelity Investments Institutional Operations Company LLC 549300XVSM8LN3LQOK63 Y N N Fidelity Service Company 549300LT256P1KNTYF28 Y N N 0.00000000 GOLDMAN SACHS GROUP INC (THE) N/A N/A 784F5XWPLTWKTBV3E584 51684393.25000000 PIPER SANDLER COS N/A N/A QUQDBTUSOAKFEVMRMF78 53447836.75000000 JPMORGAN CHASE and CO N/A N/A 8I5DZWZKVSZI1NUHU748 225944856.30000000 JEFFERIES GROUP LLC N/A N/A NY9Q8VBNB6D1L6YV0J84 77860200.95000000 WELLS FARGO and CO N/A N/A PBLD0EJDB5FWOLXP3B76 46628362.95000000 MORGAN STANLEY N/A N/A IGJSJL3JD5P30I6NJZ34 125242958.45000000 BANK OF AMERICA CORPORATION N/A N/A 9DJT3UXIJIZJI4WXO774 229690112.19000000 BARCLAYS PLC (UNGTD) N/A N/A 213800LBQA1Y9L22JB70 GB 98357476.95000000 ROYAL BANK OF CANADA N/A N/A ES7IP3U3RHIGC71XBU11 CA 79618674.70000000 CITIGROUP INC N/A N/A 6SHGI4ZSSLCXXQSBB395 189753987.55000000 1309558603.64000000 N 1898436376.00000000 Uncommitted 1500000000.00000000 N Committed 4250000000.00000000 N Uncommitted 500000000.00000000 N Uncommitted 150000000.00000000 N Uncommitted 25000000.00000000 N Uncommitted 300000000.00000000 N Uncommitted 500000000.00000000 N Uncommitted 400000000.00000000 N N N N true INTERNAL CONTROL RPT 2 mass_icr1.htm Converted by EDGARwiz

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees of Fidelity Massachusetts Municipal Trust and the Shareholders of Fidelity Massachusetts Municipal Income Fund and Fidelity Massachusetts Municipal Money Market Fund:

In planning and performing our audits of the financial statements of Fidelity Massachusetts Municipal Income Fund and Fidelity Massachusetts Municipal Money Market Fund  (the “Funds”), each a fund of Fidelity Massachusetts Municipal Trust, as of and for the year ended January 31, 2023, 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 express no such opinion.

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 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. 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 generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management of the fund and trustees of the trust; 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 a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of a fund'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 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 their operations, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of January 31, 2023.


This report is intended solely for the information and use of management, the Trustees of Fidelity Massachusetts Municipal 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/ Deloitte & Touche LLP

Boston, Massachusetts

March 14, 2023