0001145549-20-005845.txt : 20200212 0001145549-20-005845.hdr.sgml : 20200212 20200212111007 ACCESSION NUMBER: 0001145549-20-005845 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20191130 FILED AS OF DATE: 20200212 DATE AS OF CHANGE: 20200212 EFFECTIVENESS DATE: 20200212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTERN ASSET INFLATION-LINKED OPPORTUNITIES & INCOME FUND CENTRAL INDEX KEY: 0001267902 IRS NUMBER: 421607118 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21477 FILM NUMBER: 20601673 BUSINESS ADDRESS: STREET 1: 385 EAST COLORADO BLVD. CITY: PASADENA STATE: CA ZIP: 91101 BUSINESS PHONE: (626) 844-9400 MAIL ADDRESS: STREET 1: 385 EAST COLORADO BLVD. CITY: PASADENA STATE: CA ZIP: 91101 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN ASSET/CLAYMORE INFLATION-LINKED OPPORTUNITIES & INCOME FUND DATE OF NAME CHANGE: 20090701 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN ASSET CLAYMORE INFLATION-LINKED OPPORTUNITIES & INCOME FUND DATE OF NAME CHANGE: 20070810 FORMER COMPANY: FORMER CONFORMED NAME: WESTERN ASSET CLAYMORE US TREASURY INFLATION PRO SEC FUND 2 DATE OF NAME CHANGE: 20031022 N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001267902 XXXXXXXX false false false N-2 Western Asset Inflation-Linked Opportunities & Income Fund 811-21477 0001267902 549300Z3DNF4FJBJ4A87 620 Eighth Avenue 49th Floor New York 10018 US-NY US 1-888-777-0102 The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Records related to its function as custodian. Legg Mason Partners Fund Advisor, LLC 620 Eighth Avenue 47th Floor New York 10018 1-305-529-4400 Records related to its function as administrator. Western Asset Management Company, LLC 620 Eighth Avenue 50th Floor New York 10018 1-212-601-6000 Records related to its function as advisor. Computershare lnc. 462 South 4th Street Suite 1600 Louisville 40202 1-201-680-6693 Records related to its function as transfer agent. Western Asset Management Company Limited 620 Eighth Avenue 50th Floor New York 10018 1-212-601-6000 Records related to its function as sub-advisor. Western Asset Management Company Ltd 620 Eighth Avenue 50th Floor New York 10018 1-212-601-6000 Records related to its function as sub-advisor. Western Asset Management Company Pte. Ltd. 620 Eighth Avenue 50th Floor New York 10018 1-212-601-6000 Records related to its function as sub-advisor. N N N-2 Y Michael Larson N/A N Ronald E. Toupin, Jr. N/A N Ronald A. Nyberg N/A N Ted P. Becker N/A 620 Eighth Avenue 49th Floor New York 10018 XXXXXX Y N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N Western Asset Inflation-Linked Opportunities & Income Fund 549300Z3DNF4FJBJ4A87 N 0 0 0 N/A N N N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 22d-1 (17 CFR 270.22d-1) Rule 32a-4 (17 CFR 270.32a-4) N N N N Western Asset Management Company, LLC 801-08162 000110441 549300C5A561UXUICN46 N Western Asset Management Company Limited 801-21068 000110427 549300IVCLHPHPOYT226 Y GB N Western Asset Management Company Pte. Ltd. 801-67298 000142188 549300GGQQAH8OMMCX51 Y SG N Western Asset Management Company Ltd 801-68224 000143388 549300ILBTC2ZDZBT448 Y JP N Computershare Inc. 084-05925 254900Y7PP3ZED9AUY94 N N N Refinitiv Benchmark Services Limited N/A N Bank of America Merill Lynch PriceServe N/A N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N IHS MARKIT GROUP HOLDINGS LIMITED 2138005LTLTVZ4WMEX25 GB N Bloomberg L.P. 549300B56MD0ZC402L06 N Refinitiv US LLC 213800HQORQAP68CJJ04 N THE CLEARING HOUSE PAYMENTS COMPANY L.L.C. 549300KIB86ZLHRUV723 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 Legg Mason Partners Fund Advisor, LLC 549300POFVK5JLWUL193 Y N N Legg Mason Partners Fund Advisor, LLC 549300POFVK5JLWUL193 Y N N Legg Mason Investors Services, LLC 008-53089 000109064 N/A 0.000000000000 Clarion Partners Securities, LLC 008-69204 000166384 N/A 0.000000000000 EnTrustPermal Securities LLC 008-67822 000146443 N/A 0.000000000000 PERMAL (HONG KONG) LIMITED N/A N/A N/A HK 0.000000000000 ROYCE FUND SERVICES, LLC 008-28663 000014470 N/A 0.000000000000 CITIGROUP GLOBAL MARKETS INC. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 8181.910000000000 RBC CAPITAL MARKETS, LLC 008-45411 000031194 549300LCO2FLSSVFFR64 17964.580000000000 MERRILL LYNCH PROFESSIONAL CLEARING CORP. 008-33359 000016139 549300PMHS66E71I2D34 10084.170000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 1524.160000000000 R.J. O'Brien Securities, LLC 008-67587 000143624 549300BSZNPQJNYIAD03 3816.460000000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 48456.620000000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 13501.250000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 2881.070000000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 11609.020000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 10866.520000000000 134062.780000000000 Merrill Lynch Professional Clearing Corp. 008-33359 000016139 549300PMHS66E71I2D34 171752333.470000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 57496213.870000000000 WELLS FARGO SECURITIES, LLC 008-65876 000126292 VYVVCKR63DVZZN70PB21 153051499.550000000000 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 104039260.030000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 40075866.140000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 40452020.760000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 388776354.040000000000 DEUTSCHE BANK SECURITIES, INC. 008-17822 000002525 9J6MBOOO7BECTDTUZW19 621655550.410000000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 53511609.460000000000 BNY MELLON CAPITAL MARKETS, LLC 008-35255 000017454 VJW2DOOHGDT6PR0ZRO63 51135763.410000000000 1736159318.200000000000 N 767243123.380000000000 0.000000000000 Common stock Western Asset Inflation-Linked Opportunities & Income Fund N N N N N N 0.500000000000 1.820000000000 11.140000000000 12.740000000000 true INTERNAL CONTROL RPT 2 internalcontrolrpt_wailoi.htm HTML

Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of Western Asset Inflation-Linked Opportunities & Income Fund

In planning and performing our audit of the financial statements of Western Asset Inflation-Linked Opportunities & Income Fund (the “Fund”) as of and for the year ended November 30, 2019, 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 November 30, 2019.

 

 

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

    T: (410) 783 7600, F: (410) 783 7680, www.pwc.com/us

This report is intended solely for the information and use of the Board of Trustees of Western Asset Inflation-Linked Opportunities & Income 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

January 23, 2020

 

 

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

    T: (410) 783 7600, F: (410) 783 7680, www.pwc.com/us