0001752724-18-002635.txt : 20181213
0001752724-18-002635.hdr.sgml : 20181213
20181213111640
ACCESSION NUMBER: 0001752724-18-002635
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20180930
FILED AS OF DATE: 20181213
DATE AS OF CHANGE: 20181213
EFFECTIVENESS DATE: 20181213
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: TEKLA LIFE SCIENCES INVESTORS
CENTRAL INDEX KEY: 0000884121
IRS NUMBER: 043147016
STATE OF INCORPORATION: MA
FISCAL YEAR END: 0930
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-06565
FILM NUMBER: 181232479
BUSINESS ADDRESS:
STREET 1: 100 FEDERAL STREET
STREET 2: 19TH FLOOR
CITY: BOSTON
STATE: MA
ZIP: 02110
BUSINESS PHONE: 6177728515
MAIL ADDRESS:
STREET 1: 100 FEDERAL STREET
STREET 2: 19TH FLOOR
CITY: BOSTON
STATE: MA
ZIP: 02110
FORMER COMPANY:
FORMER CONFORMED NAME: H&Q LIFE SCIENCES INVESTORS
DATE OF NAME CHANGE: 19920929
N-CEN
1
primary_doc.xml
X0101
N-CEN
LIVE
0000884121
XXXXXXXX
811-06565
false
false
false
N-2
TEKLA LIFE SCIENCES INVESTORS
811-06565
0000884121
5493007BYZPSOVVS0M04
100 FEDERAL STREET,
19TH FLOOR
BOSTON
02110
US-MA
US
617-772-8500
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Accounting and Custody Records
Tekla Capital Management LLC
100 Federal Street
19th Floor
Boston
02110
617-772-8500
Fund Administration Records
N
N
N-2
N
Thomas M Kent, CPA
000000000
N
Michael W. Bonney
000000000
N
William S. Reardon
000000000
N
Oleg M. Pohotsky, J.D.
000000000
N
Lucinda H. Stebbins, CPA
000000000
N
Daniel R. Omstead, Ph.D.
000000000
Y
Rakesh K. Jain, Ph.D.
000000000
N
Laura Woodward, CPA
000000000
100 Federal Street
19th Floor
Boston
02110
XXXXXX
N
N
N
N
N
N
Deloitte & Touche LLP
34
0000000000
N
N
N
N
N
N
TEKLA LIFE SCIENCES INVESTORS
5493007BYZPSOVVS0M04
N
0
0
0
N/A
Y
N
N
N
N/A
N/A
N/A
Rule 17a-6 (17 CFR 270.17a-6)
N
N
N
N
Tekla Capital Management LLC
801-61018
000119626
254900YSXGYL9SE8C952
N
Computershare Trust Company, National Association
085-11340
2549001YYB62BVMSAO13
N
N
N
Thomson Reuters Corporation
549300561UZND4C7B569
CA
N
Ice Data Services, Inc.
5493000NQ9LYLDBCTL34
N
N
State Street Bank and Trust Company (Boston, MA, US, Branch)
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
Computershare Trust Company, National Association
2549001YYB62BVMSAO13
N
N
N
State Street Bank and Trust Company (Boston, MA, US, Branch)
571474TGEMMWANRLN572
N
N
N
Pershing LLC
8-17574
000007560
ZI8Q1A8EI8LQFJNM0D94
34871.28000000
Wedbush Securities Inc.
8-12987
000000877
549300CSX55MXZ47EI78
10947.36000000
National Financial Services Corp.
8-26740
000013041
0000000000
60720.15000000
Wells Fargo Securities, LLC
8-22947
000007665
VYVVCKR63DVZZN70PB21
17071.17000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
8205.06000000
Jefferies LLC
8-15074
000002347
58PU97L1C0WSRCWADL48
22694.91000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
43553.51000000
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
11677.13000000
Oppenheimer & Co. Inc.
8-4077
000000249
254900VH02JQR2L8XD64
12702.33000000
Mizuho Securities USA LLC
8-37710
000019647
7TK5RJIZDFROZCA6XF66
14265.96000000
254506.85000000
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
1844984.00000000
State Street Bank and Trust Company
N/A
000000000
571474TGEMMWANRLN572
2661951000.00000000
National Financial Services Corp.
8-26740
000013041
0000000000
2407779.00000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
3683957.86000000
Jefferies LLC
8-15074
000002347
58PU97L1C0WSRCWADL48
2006108.00000000
Cantor Fitzgerald & Co.
8-201
000000134
5493004J7H4GCPG6OB62
1600000.00000000
Pershing LLC
8-17574
000007560
ZI8Q1A8EI8LQFJNM0D94
1930105.00000000
TherAchon AG
N/A
000000000
00000000000000000000
CH
1500000.00000000
Curasen Therapeutics Inc.
N/A
000000000
00000000000000000000
1499999.49000000
Venti, Inc.
N/A
000000000
00000000000000000000
10652140.40000000
2694244654.72000000
Y
446070228.37000000
Common stock
TEKLA LIFE SCIENCES INVESTORS
N
N
N
N
N
N
0.99000000
1.25000000
20.42000000
21.22000000
true
INTERNAL CONTROL RPT
2
NCEN_1041602619640115.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Board of Trustees and Shareholders of Tekla Life
Sciences Investors
In planning and performing our audit of the financial
statements of Tekla Life Sciences Investors (the "Fund")
as of and for the year ended September 30, 2018, 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 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
and trustees of the fund; 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 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 for
safeguarding securities that we consider to be a
material weakness, as defined above, as of September
30, 2018.
This report is intended solely for the information and
use of management and the Board of Trustees 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
Boston, Massachusetts
November 20, 2018