0001145549-19-005807.txt : 20190311 0001145549-19-005807.hdr.sgml : 20190311 20190311104350 ACCESSION NUMBER: 0001145549-19-005807 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181231 FILED AS OF DATE: 20190311 DATE AS OF CHANGE: 20190311 EFFECTIVENESS DATE: 20190311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GAMCO INTERNATIONAL GROWTH FUND, INC CENTRAL INDEX KEY: 0000925463 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-08560 FILM NUMBER: 19671294 BUSINESS ADDRESS: STREET 1: ONE CORPOATE CENTER CITY: RYE STATE: NY ZIP: 10580-1434 BUSINESS PHONE: 8004223554 MAIL ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580-1434 FORMER COMPANY: FORMER CONFORMED NAME: GABELLI INTERNATIONAL GROWTH FUND INC DATE OF NAME CHANGE: 19940616 0000925463 S000001069 GAMCO INTERNATIONAL GROWTH FUND, INC C000002882 CLASS A GAIGX C000002883 CLASS AAA GIGRX C000002885 CLASS C GCIGX C000034314 CLASS I GIIGX N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0000925463 XXXXXXXX false false false N-1A true GAMCO International Growth Fund, Inc 811-08560 0000925463 549300IG0MENN5J7TQ80 One Corporate Center Rye 10580-1422 US-NY US 1-800-422-3554 The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Accounting BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 302-791-1700 Accounting DST Asset Manager Solutions, Inc. 30 Dan Road Canton 02021-2809 888-772-2337 Transfer Agent State Street Bank and Trust Company One Heritage Drive North Quincy 02171 617-786-3000 Custody Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting Y N N-1A 1 Y Werner J. Roeder N/A N Salvatore J. Zizza N/A N Mario J. Gabelli 000216136 Y Anthony J. Colavita N/A N Anthonie C. van Ekris N/A N Richard J. Walz 001392836 One Corporate Center Rye 10580 XXXXXX N N N N N N N G.distributors, LLC 008-68697 000155071 N/A Y N Ernst & Young LLP 42 N/A N N N N N N N GAMCO International Growth Fund, Inc S000001069 549300IG0MENN5J7TQ80 Y 4 0 0 N/A N N Y N N/A N/A N/A Rule 17e-1 (17 CFR 270.17e-1) Y Y Y N Gabelli Funds, LLC 801-37706 000104949 549300JDTNRQK8NMTG03 N DST Asset Manager Solutions, Inc. 084-00896 N/A N N N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 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 DST Asset Manager Solutions, Inc. 084-00896 SEC FILE NUMBER N N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N Y Gabelli Funds, LLC 549300JDTNRQK8NMTG03 Y N N G.Research, LLC 008-21373 000007353 N/A 6.000000000000 G.distributors, LLC 008-68697 000155071 N/A 324.000000000000 Evans & Partners Pty Ltd N/A N/A 549300AMJD0BQTO2MI46 AU 275.000000000000 UOB KAY HIAN (U.S.) INC. 008-65981 000127314 N/A 1252.000000000000 BRYAN GARNIER SECURITIES, LLC 008-68463 000152528 213800J8FTTBR3PU5V70 1704.000000000000 LIBERUM CAPITAL LIMITED 008-67976 000148135 213800U6KUF87S1KCC03 GB 1651.000000000000 DAIWA CAPITAL MARKETS AMERICA INC. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 1334.000000000000 G.RESEARCH, LLC 008-21373 000007353 N/A 6.000000000000 Cowen and Company, LLC 008-22522 000007616 549300WR155U7DVMIW58 150.000000000000 DANSKE MARKETS INC 008-53341 000113404 N/A 432.000000000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 1693.000000000000 8497.000000000000 RBC DOMINION SECURITIES, INC. N/A N/A 549300QJJX6CVVUXLE15 CA 303827.000000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 2376278.000000000000 BMO CAPITAL MARKETS CORP. 008-34344 000016686 RUC0QBLBRPRCU4W1NE59 721815.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 1370319.000000000000 4772238.000000000000 Y 23658730.000000000000 0.000000000000 Uncommitted 75000000.000000000000 N N N true INTERNAL CONTROL RPT 2 internationalgrowth_g1aiii.htm Form 8-K

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of

GAMCO International Growth Fund, Inc.

In planning and performing our audit of the financial statements of GAMCO International Growth Fund, Inc. (the “Fund”) as of and for the year ended December 31, 2018, 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 December 31, 2018.

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/ Ernst & Young LLP

Philadelphia, Pennsylvania

February 28, 2019