0000897436-13-000637.txt : 20130927 0000897436-13-000637.hdr.sgml : 20130927 20130927104713 ACCESSION NUMBER: 0000897436-13-000637 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20130731 FILED AS OF DATE: 20130927 DATE AS OF CHANGE: 20130927 EFFECTIVENESS DATE: 20130927 FILER: COMPANY DATA: COMPANY CONFORMED NAME: iShares U.S. ETF Trust CENTRAL INDEX KEY: 0001524513 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-22649 FILM NUMBER: 131118422 BUSINESS ADDRESS: STREET 1: 400 HOWARD STREET CITY: SAN FRANCISCO STATE: CA ZIP: 94105 BUSINESS PHONE: (415) 670-2000 MAIL ADDRESS: STREET 1: 400 HOWARD STREET CITY: SAN FRANCISCO STATE: CA ZIP: 94105 0001524513 S000036359 iShares Enhanced U.S. Small-Cap ETF C000111160 iShares Enhanced U.S. Small-Cap ETF IESM 0001524513 S000036361 iShares Enhanced U.S. Large-Cap ETF C000111162 iShares Enhanced U.S. Large-Cap ETF 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Y000300 0 075 A000200 0 075 B000200 2596 PAGE 12 075 A000300 0 075 B000300 7525 076 000200 0.00 076 000300 0.00 077 A000000 Y 077 B000000 Y 078 000000 N 080 A00AA00 Federal Insurance Co 080 C00AA00 5600 081 A00AA00 Y 081 B00AA00 299 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE NANCY YIM TITLE VICE PRESIDENT EX-99 2 nsarisharesusetftrust.htm Unassociated Document
 
 
 


 
Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders
of iShares U.S. ETF Trust,


In planning and performing our audits of the financial statements of the funds of iShares Trust, as listed in the attached Appendix A, (hereafter referred to as the "Funds") as of and for the year ended July 31, 2013, in accordance with the standards of the Public Company Accounting Oversight Board (United States), 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 opinions on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Funds' internal control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the Funds' internal control over financial reporting.

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 fund’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 fund'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 fund; (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 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 Fund’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 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 over financial reporting that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the Funds' internal control over financial reporting and their operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of July 31, 2013.

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/ PricewaterhouseCoopers LLP
San Francisco, California
September 20, 2013






































Appendix A

 
 
 
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
 
 
 
 
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
 
 
 
 
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares U.S ETF Trust
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
 
 
 
 
 
 
 
 
 
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
 
 
 
 
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF
iShares Enhanced US Large Cap ETF
iShares Enhanced US Small Cap ETF