0000000000-21-008013.txt : 20210809 0000000000-21-008013.hdr.sgml : 20210809 20210629153006 ACCESSION NUMBER: 0000000000-21-008013 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210629 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Funds CENTRAL INDEX KEY: 0001261379 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Funds DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: FRONTIER FUND DATE OF NAME CHANGE: 20030826 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Balanced Fund CENTRAL INDEX KEY: 0001389122 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Balanced Fund DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: BALANCED SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20070206 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Heritage Fund CENTRAL INDEX KEY: 0001389123 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Heritage Fund DATE OF NAME CHANGE: 20131212 FORMER COMPANY: FORMER CONFORMED NAME: Frontier Heritage Series, a series of The Frontier Fund DATE OF NAME CHANGE: 20130320 FORMER COMPANY: FORMER CONFORMED NAME: WINTON/GRAHAM SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20080515 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Masters Fund CENTRAL INDEX KEY: 0001450722 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Masters Fund DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: FRONTIER MASTERS SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20081125 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Select Fund CENTRAL INDEX KEY: 0001389125 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Select Fund DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: Frontier Select Series, a series of The Frontier Fund DATE OF NAME CHANGE: 20130320 FORMER COMPANY: FORMER CONFORMED NAME: TIVERTON/GRAHAM/TRANSTREND SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20120305 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Long/Short Commodity Fund CENTRAL INDEX KEY: 0001389128 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Long/Short Commodity Fund DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: FRONTIER LONG/SHORT COMMODITY SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20081124 FORMER COMPANY: FORMER CONFORMED NAME: LONG/SHORT COMMODITY SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20070206 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Diversified Fund CENTRAL INDEX KEY: 0001450720 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: DENVER STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: DENVER STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Diversified Fund DATE OF NAME CHANGE: 20131211 FORMER COMPANY: FORMER CONFORMED NAME: FRONTIER DIVERSIFIED SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20081125 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Frontier Global Fund CENTRAL INDEX KEY: 0001389124 STANDARD INDUSTRIAL CLASSIFICATION: SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211] IRS NUMBER: 386815533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 303-454-5500 MAIL ADDRESS: STREET 1: 25568 GENESEE TRAIL ROAD CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: Frontier Winton Fund DATE OF NAME CHANGE: 20170504 FORMER COMPANY: FORMER CONFORMED NAME: Equinox Frontier Winton Fund DATE OF NAME CHANGE: 20131212 FORMER COMPANY: FORMER CONFORMED NAME: WINTON SERIES, a series of The Frontier Fund DATE OF NAME CHANGE: 20070206 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Hart President and Chief Executive Officer of Frontier Fund Management LLC Frontier Funds c/o Frontier Fund Management, LLC 25568 Genesee Trail Road Golden, Colorado 80401 Re: Frontier Funds Form 10-K for Fiscal Year Ended December 31, 2020 Filed March 31, 2021 File No. 000-51274 Dear Mr. Hart: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2020 Independent Auditors Report, page F-78 1. Please amend your filing to include an independent auditor s report for the Trading Companies of the Frontier Fund or tell us why audited financial statements are not required. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Patrick F. Hart Frontier Funds June 29, 2021 Page 2 You may contact John Spitz, Staff Accountant, at (202) 551-3484 or Michael Volley, Staff Accountant, at (202) 551-3437 if you have any questions. FirstName LastNamePatrick F. Hart Sincerely, Comapany NameFrontier Funds Division of Corporation Finance June 29, 2021 Page 2 Office of Finance FirstName LastName