0001752724-23-020680.txt : 20230209 0001752724-23-020680.hdr.sgml : 20230209 20230209141241 ACCESSION NUMBER: 0001752724-23-020680 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20221130 FILED AS OF DATE: 20230209 DATE AS OF CHANGE: 20230209 EFFECTIVENESS DATE: 20230209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AB CORE OPPORTUNITIES FUND, INC. CENTRAL INDEX KEY: 0001090504 IRS NUMBER: 000000000 FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-09687 FILM NUMBER: 23605495 BUSINESS ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2129692124 MAIL ADDRESS: STREET 1: ALLIANCEBERNSTEIN LP STREET 2: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN CORE OPPORTUNITIES FUND, INC. DATE OF NAME CHANGE: 20100301 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN FOCUSED GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 20041215 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANCEBERNSTEIN DISCIPLINED VALUE FUND INC DATE OF NAME CHANGE: 19990714 0001090504 S000009999 AB CORE OPPORTUNITIES FUND, INC. C000027654 Class A ADGAX C000027655 Class B ADGBX C000027656 Class C ADGCX C000027657 Class R ADGRX C000027658 Class K ADGKX C000027659 Class I ADGIX C000088731 Advisor Class ADGYX C000135447 Class Z ADGZX N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001090504 XXXXXXXX 811-09687 false false false N-1A S000009999 C000027659 C000027656 C000027658 C000027654 C000027657 C000088731 C000027655 C000135447 AB CORE OPPORTUNITIES FUND, INC. 811-09687 0001090504 549300LTVDJ6CA32D646 ALLIANCEBERNSTEIN LP 1345 AVENUE OF THE AMERICAS NEW YORK 10105 US-NY US 212-969-1000 State Street Bank and Trust Company 1 Lincoln Street Boston 02111 617-786-3000 Custody and Accounting Records N N N-1A 1 Y Jorge A. Bermudez N/A N Garry L. Moody N/A N Jeanette W. Loeb N/A N Michael J. Downey N/A N Onur Erzan N/A Y Nancy P. Jacklin N/A N Carol C. McMullen N/A N Marshall C. Turner, Jr. N/A N Vincent S. Noto N/A 1345 Avenue of the Americas New York 10105 XXXXXX N N N N N N N AllianceBernstein Investments, Inc. 8-30851 000014549 0000000000 Y N Ernst & Young LLP 42 00000000000000000000 N N N N N N N AB CORE OPPORTUNITIES FUND, INC. S000009999 549300LTVDJ6CA32D646 N 9 0 0 N/A N N Y N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Revenue sharing split 117596.37000000 130.00000000 Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Y Y N N AllianceBernstein L.P. 801-56720 000108477 0JK55UGWSWNF3X7KLQ85 N AllianceBernstein Investor Services, Inc. 084-01187 00000000000000000000 Y N N Refinitiv US Holdings Inc. 549300NF240HXJO7N016 N Vertical Management Systems, Inc. 95-4373305 Tax ID N ICE Data Services, Inc. 13-3668779 Tax ID N IHS Markit Ltd. 549300HLPTRASHS0E726 GB N Bloomberg L.P. 549300B56MD0ZC402L06 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Standard & Poor's Financial Services LLC 549300U4VWNITEKO2881 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 AllianceBernstein Investor Services, Inc. 13-3211780 Tax ID Y N N AllianceBernstein L.P. 0JK55UGWSWNF3X7KLQ85 Y N N Sanford C. Bernstein Limited N/A N/A 54930049G8WQ5OOUSD19 GB 0.00000000 Sanford C. Bernstein & Co., LLC 8-52942 000104474 549300I7JYZHT7D5CO04 0.00000000 J.P. Morgan Securities LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 2290.59000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 4155.83000000 Cowen and Company, LLC 8-22522 000007616 549300WR155U7DVMIW58 3774.90000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 3477.98000000 Citigroup Global Markets Inc. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 2541.41000000 Credit Suisse Securities (USA) LLC 8-422 000000816 1V8Y6QCX6YMJ2OELII46 1954.50000000 Barclays Capital Inc. 8-41342 000019714 AC28XWWI3WIBK2824319 1862.66000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 2503.80000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 2265.61000000 UBS Securities LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 1782.64000000 34170.32000000 State Street Bank and Trust Company N/A N/A 571474TGEMMWANRLN572 165166791.56000000 165166791.56000000 Y 184916288.46153846 Committed 325000000.00000000 N N N N true INTERNAL CONTROL RPT 2 NCEN_811-09687_71669345_1122.htm ncenabcoreopportunitiesfund6.htm - Generated by SEC Publisher for SEC Filing

Report of Independent Registered Public Accounting Firm

 

To the Shareholders and Board of Directors of AB Core Opportunities Fund, Inc.

 

In planning and performing our audit of the financial statements of AB Core Opportunities Fund, Inc. (the “Fund”) as of and for the year ended November 30, 2022, 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 U.S. 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 U.S. generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and directors 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 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 November 30, 2022.

 

This report is intended solely for the information and use of management and the Board of Directors of AB Core Opportunities Fund, Inc. 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

 

 

 

New York, New York

January 26, 2023