0001193125-24-019007.txt : 20240130 0001193125-24-019007.hdr.sgml : 20240130 20240130105550 ACCESSION NUMBER: 0001193125-24-019007 CONFORMED SUBMISSION TYPE: 40-17F2 PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240130 DATE AS OF CHANGE: 20240130 EFFECTIVENESS DATE: 20240130 SUBJECT COMPANY: COMPANY DATA: COMPANY CONFORMED NAME: SSGA Active Trust CENTRAL INDEX KEY: 0001516212 ORGANIZATION NAME: IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: 40-17F2 SEC ACT: 1940 Act SEC FILE NUMBER: 811-22542 FILM NUMBER: 24576406 BUSINESS ADDRESS: STREET 1: ONE LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 BUSINESS PHONE: 617-664-1465 MAIL ADDRESS: STREET 1: ONE LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 FORMER COMPANY: FORMER CONFORMED NAME: SSgA Active Trust DATE OF NAME CHANGE: 20141208 FORMER COMPANY: FORMER CONFORMED NAME: SSgA Active ETF Trust DATE OF NAME CHANGE: 20110322 FILED BY: COMPANY DATA: COMPANY CONFORMED NAME: SSGA Active Trust CENTRAL INDEX KEY: 0001516212 ORGANIZATION NAME: IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: 40-17F2 BUSINESS ADDRESS: STREET 1: ONE LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 BUSINESS PHONE: 617-664-1465 MAIL ADDRESS: STREET 1: ONE LINCOLN STREET CITY: BOSTON STATE: MA ZIP: 02111 FORMER COMPANY: FORMER CONFORMED NAME: SSgA Active Trust DATE OF NAME CHANGE: 20141208 FORMER COMPANY: FORMER CONFORMED NAME: SSgA Active ETF Trust DATE OF NAME CHANGE: 20110322 40-17F2 1 d724060d4017f2.htm SSGA ACTIVE TRUST SSGA Active Trust

 

 

U.S. Securities and Exchange Commission

Washington, D.C. 20549

 

 

FORM N-17f-2

 

 

Certificate of Accounting of Securities and Similar

Investments in the Custody of

Management Investment Companies

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]

 

1. Investment Company Act File Number:   Date examination completed:
   
811-22542   March 31, 2022
2. State Identification Number:
             AL   AK   AZ   AR   CA   CO
    CT   DE   DC   FL   GA   HI
    ID   IL   IN   IA   KS   KY
    LA   ME   MD   MA   MI   MN
    MS   MO   MT   NE   NV   NH
    NJ   NM   NY   NC   ND   OH
    OK   OR   PA   RI   SC   SD
    TN   TX   UT   VT   VA   WA
    WV   WI   WY   PUERTO RICO        
   

Other (specify):

 

                   
3. Exact name of investment company as specified in registration statement:
 
SSGA Active Trust
4. Address of principal executive office: (number, street, city, state, zip code)
 
One Iron Street, Boston, MA 02210

 

 

 


LOGO  

 

    Ernst & Young LLP

    200 Clarendon Street        

    Boston, MA 02116

 

 

Tel: +1 617 266 2000

Fax: +1 617 266 5843

ey.com

 

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of

SSGA Active Trust

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance With Certain Provisions of the Investment Company Act of 1940, that SSGA Active Trust (the “Trust”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the “Act”) as of March 31, 2022. Management is responsible for its assertion about compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the specified requirements). Our responsibility is to express an opinion on management’s assertion about the Trust’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

Included among our procedures were the following tests performed as of March 31, 2022 and with respect to agreement of security purchases and sales, for the period from July 31, 2021 (the date of our last examination) through March 31, 2022:

 

 

Confirmation of all securities in book entry form held by the Depository Trust Company, Federal Reserve Bank and International Depositories, as applicable;

 

 

Review of the reconciliation procedures performed by the Custodian at a security level between the books and records of the Trust and the Custodian;

 

 

Review of the reconciliation procedures performed by the Custodian at an omnibus level between the Depository Trust Company, Federal Reserve Bank and International Depositories, as applicable, and the books and records of the Custodian; and

 

 

Agreement of one security purchase and one security sale, for each Fund in the Trust, since our last report from the books and records of the Trust to Custodian bank statements.

We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Trust’s compliance with specified requirements.


LOGO

 

In our opinion, management’s assertion that SSGA Active Trust complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of March 31, 2022, with respect to securities reflected in the investment account of the Funds is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Board of Trustees of SSGA Active Trust 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    

Boston, Massachusetts

January 25, 2024


Management Statement Regarding Compliance with Certain Provisions of the

Investment Company Act of 1940

January 25, 2024

We, as members of management of SSGA Active Trust (the “Trust”), are responsible for complying with the requirements of subsections (b) and (c) of rule 17f-2, “Custody of Investments by Registered Management Investment Companies,” of the Investment Company Act of 1940 (the “Act”). We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Funds’ compliance with the requirements of subsections (b) and (c) of rule 17f-2 as of March 31, 2022, and from July 31, 2021 through March 31, 2022.

Based on this evaluation, we assert that the Trust was in compliance with the requirements of subsections (b) and (c) of rule 17f-2 of the Act as of March 31, 2022, and from July 31, 2021 through March 31, 2022, with respect to securities reflected in the investment account of the Funds.

 

SSGA Active Trust
By:
/s/ Bruce S. Rosenberg

Bruce S. Rosenberg

Treasurer

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