0001752724-24-051237.txt : 20240311 0001752724-24-051237.hdr.sgml : 20240311 20240311083741 ACCESSION NUMBER: 0001752724-24-051237 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20231231 FILED AS OF DATE: 20240311 DATE AS OF CHANGE: 20240311 EFFECTIVENESS DATE: 20240311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTERN ASSET PREMIER BOND FUND CENTRAL INDEX KEY: 0001163792 ORGANIZATION NAME: IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-10603 FILM NUMBER: 24736672 BUSINESS ADDRESS: STREET 1: 620 EIGHTH AVENUE STREET 2: 47TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 8887770102 MAIL ADDRESS: STREET 1: 620 EIGHTH AVENUE STREET 2: 47TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN ASSET CORE PLUS BOND TRUST I DATE OF NAME CHANGE: 20011218 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001163792 XXXXXXXX 811-10603 false false false N-2 Western Asset Premier Bond Fund 811-10603 0001163792 5493007UP8PFRNTX0546 620 Eighth Avenue 47th Floor New York 10018 US-NY US 1-888-777-0102 Computershare Inc. 150 Royall Street Canton 02021 1-781-575-2000 Records related to its function as transfer agent. Western Asset Management Company Limited 10 Exchange Square Primrose Street London GB EC2A 2EN 44-20-7422-3000 Records related to its function as sub-advisor. The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Records related to its function as custodian. Western Asset Management Company Pte. Ltd. 1 George Street #23-01 Singapore SG 049145 65-6428-3600 Records related to its function as sub-advisor. Western Asset Management Company, LLC 385 East Colorado Boulevard Pasadena 91101 1-626-844-9400 Records related to its function as investment advisor. Western Asset Premier Bond Fund 620 Eighth Avenue 47th Floor New York 10018 1-888-777-0102 Records related to its function as registrant. Western Asset Management Company Ltd. 5-1 Marunouchi 1-Chome Chiyoda-Ku Tokyo JP 100-6536 81-03-4520-4300 Records related to its function as sub-advisor. N N N-2 Y Peter J. Taylor N/A N Jane Trust N/A Y Michael Larson N/A N Susan B. Kerley N/A N Robert Abeles, Jr. 001369504 N Avedick B. Poladian N/A N William E. B. Siart N/A N Ronald L. Olson N/A Y Jane F. Dasher N/A N Jaynie Miller Studenmund N/A N Anita L. DeFrantz N/A N Ted P. Becker N/A 280 Park Avenue 8th Floor New York 10017 XXXXXX N N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N N Western Asset Premier Bond Fund 5493007UP8PFRNTX0546 N 0 0 0 N/A N N N N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4(d)(ii) (17 CFR 270.18f-4(d)(ii)) Rule 12d1-1 (17 CFR 270.12d1-1) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(e) (17 CFR 270.18f-4(e)) Y Y N N Western Asset Management Company, LLC 801-08162 000110441 549300C5A561UXUICN46 N Western Asset Management Company Pte. Ltd. 801-67298 000142188 549300GGQQAH8OMMCX51 Y SG N Western Asset Management Company Limited 801-21068 000110427 549300IVCLHPHPOYT226 Y GB N Western Asset Management Company Ltd 801-68224 000143388 549300ILBTC2ZDZBT448 Y JP N Computershare, Inc. 084-05925 254900Y7PP3ZED9AUY94 N N N Bloomberg L.P. 549300B56MD0ZC402L06 N THE CLEARING HOUSE PAYMENTS COMPANY L.L.C. 549300KIB86ZLHRUV723 N Bank of America Merill Lynch PriceServe N/A N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N S&P Global Inc. Y6X4K52KMJMZE7I7MY94 N LSEG US FIN CORP. 2138007FV67QQ13CGJ43 N Virtu Financial, Inc. 5493001OPW2K42CH3884 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 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 FRANKLIN TEMPLETON FUND ADVISER, LLC 549300POFVK5JLWUL193 Y N N Franklin Distributors, LLC 008-53089 000109064 N/A 0.00000000 Clarion Partners Securities, LLC 008-69204 000166384 N/A 0.00000000 ROYCE FUND SERVICES, LLC 008-28663 000014470 N/A 0.00000000 BTIG, LLC 008-65473 000122225 549300GTG9PL6WO3EC51 6.23000000 6.23000000 Goldman Sachs & Co. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 23588503.46000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 45802411.02000000 BOFA SECURITIES, INC. 008-69787 000283942 549300HN4UKV1E2R3U73 10141785.08000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 17612785.92000000 RBC CAPITAL MARKETS LLC 008-45411 000031194 549300LCO2FLSSVFFR64 3357685.00000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 3221689.50000000 MARKETAXESS CORPORATION 008-50727 000044542 GPSMMRI21JE7ZCVYF972 3803861.70000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 16141029.58000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 3093209.94000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 3271259.00000000 147808708.50000000 N 132658296.41000000 0.00000000 Common stock Western Asset Premier Bond Fund N N N N N N 0.59000000 3.29000000 10.80000000 11.47000000 false false true false false false false false false false false INTERNAL CONTROL RPT 2 internalcontrolrpt_wapbf.htm PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of Western Asset Premier Bond Fund

In planning and performing our audit of the financial statements of Western Asset Premier Bond Fund (the "Fund") as of and for the year ended December 31, 2023, 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 do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.

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. 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 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 over financial reporting 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 December 31, 2023.

This report is intended solely for the information and use of the Board of Directors of Western Asset Premier Bond 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/ PricewaterhouseCoopers LLP

Baltimore, Maryland

February 23, 2024

PricewaterhouseCoopers LLP, 100 East Pratt Street, Suite 2600, Baltimore, MD 21202-1096

T: (410) 783 7600, www. pwc.com/us