0001752724-23-277861.txt : 20231213 0001752724-23-277861.hdr.sgml : 20231213 20231213093103 ACCESSION NUMBER: 0001752724-23-277861 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230930 FILED AS OF DATE: 20231213 DATE AS OF CHANGE: 20231213 EFFECTIVENESS DATE: 20231213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST TRUST EXCHANGE-TRADED FUND VI CENTRAL INDEX KEY: 0001552740 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22717 FILM NUMBER: 231483126 BUSINESS ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 BUSINESS PHONE: 630-765-8000 MAIL ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 0001552740 S000038244 First Trust NASDAQ Technology Dividend Index Fund C000117913 First Trust NASDAQ Technology Dividend Index Fund TDIV 0001552740 S000038245 Multi-Asset Diversified Income Index Fund C000117914 Multi-Asset Diversified Income Index Fund MDIV 0001552740 S000040302 First Trust BuyWrite Income ETF C000125197 First Trust BuyWrite Income ETF FTHI 0001552740 S000040305 First Trust Nasdaq BuyWrite Income ETF C000125204 First Trust Nasdaq BuyWrite Income ETF FTQI 0001552740 S000041989 First Trust S&P International Dividend Aristocrats ETF C000130399 First Trust S&P International Dividend Aristocrats ETF FID 0001552740 S000043486 First Trust Rising Dividend Achievers ETF C000134868 First Trust Rising Dividend Achievers ETF RDVY 0001552740 S000044209 First Trust RBA American Industrial Renaissance ETF C000137472 First Trust RBA American Industrial Renaissance ETF AIRR 0001552740 S000044210 First Trust Dorsey Wright Momentum & Dividend ETF C000137473 First Trust Dorsey Wright Momentum & Dividend ETF DDIV 0001552740 S000044369 First Trust Dorsey Wright Focus 5 ETF C000138164 First Trust Dorsey Wright Focus 5 ETF FV 0001552740 S000046116 First Trust Dorsey Wright International Focus 5 ETF C000144324 First Trust Dorsey Wright International Focus 5 ETF IFV 0001552740 S000051669 First Trust Dorsey Wright Dynamic Focus 5 ETF C000162607 First Trust Dorsey Wright Dynamic Focus 5 ETF FVC 0001552740 S000059604 First Trust SMID Cap Rising Dividend Achievers ETF C000195212 First Trust SMID Cap Rising Dividend Achievers ETF SDVY 0001552740 S000061213 First Trust Indxx Innovative Transaction & Process ETF C000198271 First Trust Indxx Innovative Transaction & Process ETF LEGR 0001552740 S000061316 First Trust Nasdaq Artificial Intelligence and Robotics ETF C000198496 First Trust Nasdaq Artificial Intelligence and Robotics ETF ROBT 0001552740 S000062933 First Trust Dorsey Wright Momentum & Low Volatility ETF C000203940 First Trust Dorsey Wright Momentum & Low Volatility ETF DVOL 0001552740 S000062934 First Trust Dorsey Wright Momentum & Value ETF C000203941 First Trust Dorsey Wright Momentum & Value ETF DVLU 0001552740 S000070281 First Trust International Developed Capital Strength ETF C000223561 First Trust International Developed Capital Strength ETF FICS N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001552740 XXXXXXXX 811-22717 false false false N-1A S000044210 C000137473 S000041989 C000130399 S000043486 C000134868 S000046116 C000144324 S000070281 C000223561 S000061213 C000198271 S000059604 C000195212 S000062933 C000203940 S000038245 C000117914 S000061316 C000198496 S000040305 C000125204 S000038244 C000117913 S000051669 C000162607 S000044369 C000138164 S000062934 C000203941 S000044209 C000137472 S000040302 C000125197 First Trust Exchange-Traded Fund VI 811-22717 0001552740 549300ZLB3EUU3H8NE60 120 East Liberty Drive Suite 400 Wheaton 60187 US-IL US 630-765-8000 The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Records related to Fund Accounting, Custody, Transfer Agent, and Administration. Brown Brothers Harriman & Co. 50 Post Office Square Boston 02110 617-772-1818 Fund Accounting, Custody and Transfer agent records and certain Administration records. First Trust Advisors L.P. 120 East Liberty Drive Suite 400 Wheaton 60187 630-765-8000 Records related to the registrant and investment advisor. N N N-1A 32 Y Robert F. Keith N/A N Niel B. Nielson N/A N Richard E. Erickson N/A N Denise M. Keefe N/A N Thomas R. Kadlec 001721772 N James A. Bowen 001123316 Y Bronwyn Wright N/A N Kristi A. 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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the shareholders and the Board of Trustees of First Trust Exchange-Traded Fund VI: 

  

In planning and performing our audits of the financial statements of First Trust Exchange-Traded Fund VI (the "Trust"), comprised of First Trust NASDAQ Technology Dividend Index Fund, Multi-Asset Diversified Income Index Fund, First Trust S&P International Dividend Aristocrats ETF, First Trust BuyWrite Income ETF, First Trust Nasdaq BuyWrite Income ETF, First Trust Rising Dividend Achievers ETF, First Trust Dorsey Wright Focus 5 ETF, First Trust RBA American Industrial Renaissance® ETF, First Trust Dorsey Wright Momentum & Dividend ETF, First Trust Dorsey Wright International Focus 5 ETF, First Trust Dorsey Wright Dynamic Focus 5 ETF, First Trust Indxx Innovative Transaction & Process ETF, First Trust Nasdaq Artificial Intelligence and Robotics ETF, First Trust International Developed Capital Strength ETF, First Trust SMID Cap Rising Dividend Achievers ETF, First Trust Dorsey Wright Momentum & Value ETF, and First Trust Dorsey Wright Momentum & Low Volatility ETF, 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 Trust'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 Trust's internal control over financial reporting. Accordingly, we express no such opinion. 

  

The management of the Trust 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 directors 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 fund's annual or interim financial statements will not be prevented or detected on a timely basis. 

  

Our consideration of the Trust'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 that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Trust's internal control over financial reporting and its operation, including controls for 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 First Trust Exchange-Traded Fund VI 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/ DELOITTE & TOUCHE LLP 

  

Chicago, Illinois 

November 22, 2023