0001752724-23-279374.txt : 20231214
0001752724-23-279374.hdr.sgml : 20231214
20231214145845
ACCESSION NUMBER: 0001752724-23-279374
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 3
CONFORMED PERIOD OF REPORT: 20230930
FILED AS OF DATE: 20231214
DATE AS OF CHANGE: 20231214
EFFECTIVENESS DATE: 20231214
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: MUTUAL FUND SERIES TRUST
CENTRAL INDEX KEY: 0001355064
IRS NUMBER: 000000000
STATE OF INCORPORATION: OH
FISCAL YEAR END: 0630
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-21872
FILM NUMBER: 231486788
BUSINESS ADDRESS:
STREET 1: C/O GEMINI FUND SERVICES LLC
STREET 2: 4221 NORTH 203RD STREET, SUITE 100
CITY: ELKHORN
STATE: NE
ZIP: 68022-3474
BUSINESS PHONE: 631 549 1859
MAIL ADDRESS:
STREET 1: C/O GEMINI FUND SERVICES LLC
STREET 2: 4221 NORTH 203RD STREET, SUITE 100
CITY: ELKHORN
STATE: NE
ZIP: 68022-3474
FORMER COMPANY:
FORMER CONFORMED NAME: CATALYST FUNDS
DATE OF NAME CHANGE: 20060303
0001355064
S000035241
JAG Large Cap Growth Fund
C000108404
JAG Large Cap Growth Fund Class A
JLGAX
C000108406
JAG Large Cap Growth Fund Class I
JLGIX
C000218687
JAG Large Cap Growth Fund Class R
JGRRX
0001355064
S000040322
Empiric 2500 Fund
C000125239
Empiric 2500 Fund Class A
EMCAX
C000125240
Empiric 2500 Fund Class C
EMCCX
N-CEN
1
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4221 North 203rd Street, Suite 100
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US-NE
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631-490-4300
Ultimus Fund Solutions, LLC
225 Pictoria Drive, Suite 450
Cincinnati
68022
631-490-4300
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Stephen Lachenauer
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Jerry Szilagyi
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Tobias Caldwell
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Tiberiu Weisz
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Frederick J. Schmidt
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36 N. New York Avenue
Huntington
11743
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Northern Lights Distributors
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Cohen & Company
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INTERNAL CONTROL RPT
2
MFSTNCENLETTER.txt
EMPIRIC IC LETTER
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Shareholders of Empiric Fund and JAG Large Cap
Growth Fund and Board of Trustees of Mutual Fund Series
Trust
In planning and performing our audit of the financial
statements of Empiric Fund and JAG Large Cap Growth
Fund (the Funds), each a series of Mutual Fund Series
Trust, as of and for the year ended September 30, 2023,
in accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we
considered the Funds 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 NCEN, but not for the purpose
of expressing an opinion on the effectiveness of the
Funds internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the Funds 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 funds 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 (GAAP). A funds 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 GAAP, and that
receipts and expenditures of the fund are being
made only in accordance with authorizations of
management and trustees of the fund; and (3)
provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition,
use or disposition of a funds 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 combination of deficiencies, in
internal control over financial reporting, such
that there is a reasonable possibility that a
material misstatement of the Funds annual or
interim financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Funds 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
Funds 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
September 30, 2023.
This report is intended solely for the information
and use of management and the Board of Trustees
of the Funds 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/ COHEN & COMPANY, LTD.
Cleveland, Ohio
November 29, 2023
INTERNAL CONTROL RPT
3
MFSTNCENLETTER2.txt
JAG IC LETTER
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Shareholders of Empiric Fund and JAG Large Cap
Growth Fund and Board of Trustees of Mutual Fund Series
Trust
In planning and performing our audit of the financial
statements of Empiric Fund and JAG Large Cap Growth
Fund (the Funds), each a series of Mutual Fund Series
Trust, as of and for the year ended September 30, 2023,
in accordance with the standards of the Public Company
Accounting Oversight Board (United States) (PCAOB), we
considered the Funds 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 NCEN, but not for the purpose
of expressing an opinion on the effectiveness of the
Funds internal control over financial reporting.
Accordingly, we express no such opinion.
The management of the Funds 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 funds 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 (GAAP). A funds 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 GAAP, and that
receipts and expenditures of the fund are being
made only in accordance with authorizations of
management and trustees of the fund; and (3)
provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition,
use or disposition of a funds 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 combination of deficiencies, in
internal control over financial reporting, such
that there is a reasonable possibility that a
material misstatement of the Funds annual or
interim financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Funds 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
Funds 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
September 30, 2023.
This report is intended solely for the information
and use of management and the Board of Trustees
of the Funds 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/ COHEN & COMPANY, LTD.
Cleveland, Ohio
November 29, 2023