-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, H7XNngSSqq9quTX8dMpP6ZY5YFoT4Mt6MY/bbT7+GUgeoEa6P/fMFW0vCewr5Bfi 5mSFHf3Ra4DQn2OZi905nA== 0000897436-07-000491.txt : 20070911 0000897436-07-000491.hdr.sgml : 20070911 20070911125417 ACCESSION NUMBER: 0000897436-07-000491 CONFORMED SUBMISSION TYPE: NSAR-B/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070331 FILED AS OF DATE: 20070911 DATE AS OF CHANGE: 20070911 EFFECTIVENESS DATE: 20070911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST FINANCIAL FUND INC CENTRAL INDEX KEY: 0000790202 IRS NUMBER: 133341573 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: NSAR-B/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-04605 FILM NUMBER: 071110609 BUSINESS ADDRESS: STREET 1: 2344 SPRUCE STREET STREET 2: SUITE A CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: 3034445483 MAIL ADDRESS: STREET 1: 2344 SPRUCE STREET STREET 2: SUITE A CITY: BOULDER STATE: CO ZIP: 80302 FORMER COMPANY: FORMER CONFORMED NAME: FIRST SAVINGS & BANKING INSTITUTIONS FUND INC DATE OF NAME CHANGE: 19860402 NSAR-B/A 1 answer.fil PAGE 1 000 B000000 03/31/2007 000 C000000 0000790202 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 FIRST FINANCIAL FUND, INC. 001 B000000 811-4605 001 C000000 3034445483 002 A000000 2344 SPRUCE STREET, SUITE A 002 B000000 BOULDER 002 C000000 CO 002 D010000 80302 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A000001 WELLINGTON MANAGEMENT COMPANY, LLP 008 B000001 A 008 C000001 801-15908 008 D010001 BOSTON 008 D020001 MA 008 D030001 02109 010 A000001 FUND ADMINISTRATIVE SERVICES, LLC 010 B000001 84-1282398 010 C010001 BOULDER 010 C020001 CO 010 C030001 80302 010 A000002 INVESTORS BANK & TRUST COMPANY 010 B000002 85-720 010 C010002 BOSTON 010 C020002 MA 010 C030002 02116 012 A000001 EQUISERVE TRUST COMPANY, NA 012 B000001 84-5601 012 C010001 PROVIDENCE PAGE 2 012 C020001 RI 012 C030001 02940 013 A000001 DELOITTE & TOUCHE LLP 013 B010001 DENVER 013 B020001 CO 013 B030001 80202 015 A000001 INVESTORS BANK & TRUST COMPANY 015 B000001 C 015 C010001 BOSTON 015 C020001 MA 015 C030001 02116 015 E010001 X 015 A000002 CITIBANK 015 B000002 S 015 C010002 BRUSSELS 015 D010002 BELGIUM 015 E040002 X 015 A000003 ROYAL BANK OF CANADA 015 B000003 S 015 C010003 TORONTO 015 D010003 CANADA 015 E040003 X 015 A000004 CREDIT SUISSE 015 B000004 S 015 C010004 ZURICH 015 D010004 SWITZERLAND 015 E040004 X 015 A000005 BNP PARIBAS SECURITIES SERVICES 015 B000005 S 015 C010005 FRANKFURT 015 D010005 GERMANY 015 E040005 X 015 A000006 EUROCLEAR 015 B000006 S 015 C010006 LUXEMBOURG 015 D010006 LUXEMBOURG 015 E040006 X 015 A000007 BNP PARIBAS SECURITIES SERVICES 015 B000007 S 015 C010007 PARIS 015 D010007 FRANCE 015 E040007 X 015 A000008 HSBC BANK PLC 015 B000008 S 015 C010008 LONDON 015 D010008 UNITED KINGDOM 015 E040008 X 015 A000009 STANDARD CHARTERED BANK 015 B000009 S 015 C010009 KWUN TONG 015 D010009 HONG KONG PAGE 3 015 E040009 X 015 A000010 STANDARD CHARTERED BANK 015 B000010 S 015 C010010 TOKYO 015 D010010 JAPAN 015 E040010 X 015 A000011 HSBC 015 B000011 S 015 C010011 ISTANBUL 015 D010011 TURKEY 015 E040011 X 015 A000012 BNP PARIBAS SECURITIES SERVICES 015 B000012 S 015 C010012 AMSTERDAM 015 D010012 NETHERLANDS 015 E040012 X 015 A000013 SEB 015 B000013 S 015 C010013 STOCKHOLM 015 D010013 SWEEDEN 015 E040013 X 015 A000014 CITIBANK BRAZIL 015 B000014 S 015 C010014 SAO PAULO 015 D010014 BRAZIL 015 E040014 X 018 000000 Y 019 A000000 N 019 B000000 0 020 A000001 KEEFE, BRUYETTE & WOODS, INC. 020 B000001 13-1964616 020 C000001 92 020 A000002 FRIEDMAN, BILLINGS, RAMSEY 020 B000002 52-1630477 020 C000002 52 020 A000003 LEHMAN BROTHERS INC. 020 B000003 13-2518466 020 C000003 46 020 A000004 MERRILL LYNCH & CO., INC. 020 B000004 13-2761776 020 C000004 33 020 A000005 CITIGROUP 020 B000005 13-3039426 020 C000005 24 020 A000006 SANDLER O'NEIL & PARTNERS, L.P. 020 B000006 13-3481277 020 C000006 23 020 A000007 CREDIT SUISSE GROUP 020 B000007 13-5659485 020 C000007 20 020 A000008 LIQUIDNET INC. PAGE 4 020 B000008 13-4095933 020 C000008 19 020 A000009 MORGAN STANLEY & CO., INC. 020 B000009 13-2655998 020 C000009 17 020 A000010 BEAR, STEARNS & CO. INC. 020 B000010 13-3299429 020 C000010 17 021 000000 517 022 A000001 DEUTSCHE BANK 022 B000001 04-2447211 022 C000001 5766411 022 D000001 0 022 A000002 GOLDMAN SACHS & CO. 022 B000002 13-5108880 022 C000002 763838 022 D000002 0 022 A000003 CREDIT SUISSE GROUP 022 B000003 13-5659485 022 C000003 9232 022 D000003 0 022 A000004 FREIDMAN, BILLINGS, RAMSEY 022 B000004 52-1630477 022 C000004 4495 022 D000004 0 022 A000005 UBS AG 022 B000005 13-3340045 022 C000005 3456 022 D000005 0 022 A000006 BANCO BRADESCO 022 B000006 13-4123780 022 C000006 3006 022 D000006 0 022 A000007 BEAR, STEARNS & CO. INC. 022 B000007 13-3299429 022 C000007 2244 022 D000007 0 022 A000008 MORGAN STANLEY & CO., INC. 022 B000008 13-2655998 022 C000008 1820 022 D000008 0 022 A000009 ITAU SECURITIES INC. 022 B000009 13-4197122 022 C000009 1781 022 D000009 0 022 A000010 SANDLER O'NEILL & PARTNERS, L.P. 022 B000010 13-3481277 022 C000010 1731 022 D000010 0 023 C000000 6568907 023 D000000 0 PAGE 5 024 000000 Y 025 A000001 UBS AG 025 B000001 13-3340045 025 C000001 E 025 D000001 16076 025 A000002 CREDIT SUISSE GROUP 025 B000002 13-5659485 025 C000002 E 025 D000002 2301 025 D000003 0 025 D000004 0 025 D000005 0 025 D000006 0 025 D000007 0 025 D000008 0 026 A000000 N 026 B000000 Y 026 C000000 N 026 D000000 Y 026 E000000 Y 026 F000000 N 026 G010000 N 026 G020000 N 026 H000000 N 027 000000 N 028 A010000 0 028 A020000 0 028 A030000 0 028 A040000 0 028 B010000 0 028 B020000 0 028 B030000 0 028 B040000 0 028 C010000 0 028 C020000 0 028 C030000 0 028 C040000 0 028 D010000 0 028 D020000 0 028 D030000 0 028 D040000 0 028 E010000 0 028 E020000 0 028 E030000 0 028 E040000 0 028 F010000 0 028 F020000 0 028 F030000 0 028 F040000 0 028 G010000 0 028 G020000 0 PAGE 6 028 G030000 0 028 G040000 0 028 H000000 0 030 A000000 0 030 B000000 0.00 030 C000000 0.00 031 A000000 0 031 B000000 0 032 000000 0 033 000000 0 035 000000 0 036 B000000 0 038 000000 0 042 A000000 0 042 B000000 0 042 C000000 0 042 D000000 0 042 E000000 0 042 F000000 0 042 G000000 0 042 H000000 0 043 000000 0 044 000000 0 045 000000 Y 046 000000 N 047 000000 Y 048 000000 0.000 048 A010000 150000 048 A020000 1.125 048 B010000 150000 048 B020000 1.000 048 C010000 0 048 C020000 0.000 048 D010000 0 048 D020000 0.000 048 E010000 0 048 E020000 0.000 048 F010000 0 048 F020000 0.000 048 G010000 0 048 G020000 0.000 048 H010000 0 048 H020000 0.000 048 I010000 0 048 I020000 0.000 048 J010000 0 048 J020000 0.000 048 K010000 300000 048 K020000 0.875 049 000000 N 050 000000 N PAGE 7 051 000000 N 052 000000 N 053 A000000 N 054 A000000 Y 054 B000000 Y 054 C000000 N 054 D000000 N 054 E000000 N 054 F000000 N 054 G000000 Y 054 H000000 N 054 I000000 N 054 J000000 Y 054 K000000 N 054 L000000 N 054 M000000 Y 054 N000000 N 054 O000000 Y 055 A000000 N 055 B000000 Y 056 000000 Y 057 000000 Y 058 A000000 N 059 000000 Y 060 A000000 Y 060 B000000 Y 061 000000 0 062 A000000 N 062 B000000 0.0 062 C000000 0.0 062 D000000 0.0 062 E000000 0.0 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 062 M000000 0.0 062 N000000 0.0 062 O000000 0.0 062 P000000 0.0 062 Q000000 0.0 062 R000000 0.0 063 A000000 0 063 B000000 0.0 066 A000000 Y 066 B000000 N 066 C000000 Y 066 D000000 N PAGE 8 066 E000000 N 066 F000000 N 066 G000000 N 067 000000 N 068 A000000 N 068 B000000 N 069 000000 N 070 A010000 Y 070 A020000 Y 070 B010000 N 070 B020000 N 070 C010000 N 070 C020000 N 070 D010000 Y 070 D020000 N 070 E010000 N 070 E020000 N 070 F010000 N 070 F020000 N 070 G010000 N 070 G020000 N 070 H010000 N 070 H020000 N 070 I010000 N 070 I020000 N 070 J010000 Y 070 J020000 Y 070 K010000 N 070 K020000 N 070 L010000 Y 070 L020000 Y 070 M010000 Y 070 M020000 Y 070 N010000 N 070 N020000 N 070 O010000 Y 070 O020000 Y 070 P010000 Y 070 P020000 N 070 Q010000 N 070 Q020000 N 070 R010000 Y 070 R020000 N 071 A000000 243219 071 B000000 271084 071 C000000 423110 071 D000000 55 072 A000000 12 072 B000000 1376 072 C000000 6464 072 D000000 0 PAGE 9 072 E000000 0 072 F000000 3928 072 G000000 832 072 H000000 0 072 I000000 29 072 J000000 259 072 K000000 0 072 L000000 14 072 M000000 124 072 N000000 0 072 O000000 0 072 P000000 0 072 Q000000 0 072 R000000 27 072 S000000 179 072 T000000 0 072 U000000 0 072 V000000 0 072 W000000 239 072 X000000 5631 072 Y000000 0 072 Z000000 2209 072AA000000 49199 072BB000000 0 072CC010000 0 072CC020000 20025 072DD010000 5612 072DD020000 0 072EE000000 40129 073 A010000 0.2000 073 A020000 0.0000 073 B000000 1.4300 073 C000000 0.0000 074 A000000 70 074 B000000 18700 074 C000000 0 074 D000000 0 074 E000000 0 074 F000000 428669 074 G000000 0 074 H000000 0 074 I000000 283 074 J000000 3101 074 K000000 0 074 L000000 277 074 M000000 174 074 N000000 451274 074 O000000 7495 074 P000000 1055 074 Q000000 0 074 R010000 0 PAGE 10 074 R020000 0 074 R030000 0 074 R040000 361 074 S000000 0 074 T000000 442363 074 U010000 29201 074 U020000 0 074 V010000 15.15 074 V020000 0.00 074 W000000 0.0000 074 X000000 805 074 Y000000 0 075 A000000 0 075 B000000 441867 076 000000 14.25 077 A000000 Y 077 B000000 Y 078 000000 N 080 A000000 ST. PAUL TRAVELERS INSURANCE COMPANY 080 C000000 2175 081 A000000 Y 081 B000000 2 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 085 A000000 Y 085 B000000 N 086 A010000 1139 086 A020000 17046 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 087 A010000 COMMON STOCK 087 A020000 320228109 087 A030000 FF 088 A000000 N 088 B000000 N 088 C000000 N 088 D000000 N SIGNATURE CARL JOHNS TITLE VICE PRESIDENT EX-99 2 nsarletter.htm Unassociated Document
 
 
 
      
        DCS0311668      
 
      
        Document in   First Financial Fund - NSAR Letter      
 
    


 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
The Board of Directors and Shareholders of
 
First Financial Fund, Inc.:
 
In planning and performing our audit of the financial statements of First Financial Fund, Inc. (the “Fund”), as of and for the year ended March 31, 2007, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for 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-SAR, 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 generally accepted accounting principles. Such internal control includes policies and procedures that 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 control deficiency 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 significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the fund’s ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the company’s annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.
 
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 significant deficiencies or 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 for safeguarding securities that we consider to be a material weakness as defined above as of March 31, 2007.
 
This report is intended solely for the information and use of management and the Board of Directors of the 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/ DELOITTE & TOUCHE LLP

Denver, Colorado
May 24, 2007

 

 

      
        -  -      
    
 
 
 

 -----END PRIVACY-ENHANCED MESSAGE-----