0001145549-23-076040.txt : 20231214 0001145549-23-076040.hdr.sgml : 20231214 20231214130813 ACCESSION NUMBER: 0001145549-23-076040 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230930 FILED AS OF DATE: 20231214 DATE AS OF CHANGE: 20231214 EFFECTIVENESS DATE: 20231214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CENTER COAST BROOKFIELD MLP & ENERGY INFRASTRUCTURE FUND CENTRAL INDEX KEY: 0001576340 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22843 FILM NUMBER: 231486407 BUSINESS ADDRESS: STREET 1: C/O BROOKFIELD PUBLIC SECURITIES GROUP L STREET 2: BROOKFIELD PLACE, 250 VESEY STREET, 15TH CITY: NEW YORK STATE: NY ZIP: 10281 BUSINESS PHONE: 212-549-8400 MAIL ADDRESS: STREET 1: C/O BROOKFIELD PUBLIC SECURITIES GROUP L STREET 2: BROOKFIELD PLACE, 250 VESEY STREET, 15TH CITY: NEW YORK STATE: NY ZIP: 10281 FORMER COMPANY: FORMER CONFORMED NAME: CENTER COAST MLP & INFRASTRUCTURE FUND DATE OF NAME CHANGE: 20130508 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001576340 XXXXXXXX false false false N-2 Center Coast Brookfield MLP & Energy Infrastructure Fund 811-22843 0001576340 549300M8EZMVV1SP6N14 Brookfield Place 250 Vesey Street, 15th Floor New York 10281-1023 US-NY US 18557778001 U.S. Bancorp Fund Services, LLC 615 East Michigan Street Milwaukee 53202 18336121912 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o U.S. Bancorp Fund Services, LLC Brookfield Public Securities Group LLC Brookfield Place 250 Vesey Street, 15th Floor New York 10281-1023 18557778001 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o Brookfield Public Securities Group LLC U.S. Bank National Association 1555 North RiverCenter Drive Suite 302 Milwaukee 53212 18336121912 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o U.S. Bank National Association American Stock Transfer & Trust Company, LLC 6201 15th Avenue Brooklyn 11219 18009375449 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o American Stock Transfer & Trust Company Foreside Fund Services, LLC Three Canal Plaza, Suite 100 Portland 04101 2075537110 All applicable accounts books and documents required to be maintained by the Fund by Section 31(a) of the 1940 Act and the Rules promulgated thereunder are in the possession and custody of the Fund c/o Foreside Fund Services, LLC N N N-2 Y Edward A. Kuczmarski N/A N Stuart A. McFarland N/A N David W. Levi 002387908 Y William H. Wright II N/A N Heather S. Goldman N/A N Adam R. Sachs 005226233 Brookfield Place 250 Vesey Street, 15th Floor New York 10281-1023 XXXXXX N N N N N N Deloitte & Touche LLP 00034 N/A N N N N N N Center Coast Brookfield MLP & Energy Infrastructure Fund 549300M8EZMVV1SP6N14 N N/A Y N Y N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) N N N N Brookfield Public Securities Group LLC 801-34605 000110497 IWRPHSOCNXSI3QXAB332 N American Stock Transfer and Trust Company 84-00416 254900TS5EWP83BEOU02 N N N Bloomberg L.P. 549300B56MD0ZC402L06 N Merrill Lynch Valuations LLC 54930015EWCI4VNCZP82 N PricingDirect, Inc. 549300WIC0TOJ7N7GD54 N Markit Group Limited 213800BVVQOBUSJXSB53 GB N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N CBOE Global Indices, LLC N/A N LSEG Data & Analytics N/A GB N N U.S. Bank National Association 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N N Brookfield Public Securities Group LLC IWRPHSOCNXSI3QXAB332 Y N U.S. Bancorp Fund Services, LLC N1GZ7BBF3NP8GI976H15 N Y N ROSENBLATT SECURITIES INC. 8-24255 000018377 549300KXQP6H4QO07E91 14423.520000000000 CITIGROUP GLOBAL MARKETS INC. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 11368.980000000000 GOLDMAN SACHS & CO. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 11075.730000000000 RAYMOND JAMES & ASSOCIATES, INC. 8-10999 000000705 U4ONQX15J3RO8XCKE979 8444.660000000000 WELLS FARGO SECURITIES, LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 8945.340000000000 BOFAML SECURITIES, INC. 8-69787 000283942 549300HN4UKV1E2R3U73 7313.960000000000 UBS SECURITIES LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 5502.520000000000 TUDOR, PICKERING, HOLT & CO. SECURITIES, INC. 8-66251 000129772 N/A 5193.960000000000 MORGAN STANLEY 8-68191 000149777 7PDDXEMZ0ZV0CEDU4D16 4456.250000000000 INSTINET, LLC 8-23669 000007897 549300MGMN3RKMU8FT57 5834.010000000000 96689.450000000000 CITIGROUP GLOBAL MARKETS INC. 8-8177 000007059 MBNUM2BPBDO7JBLYG310 479963.800000000000 MORGAN STANLEY 8-68191 000149777 7PDDXEMZ0ZV0CEDU4D16 267570.000000000000 747533.800000000000 Y 102390108.320000000000 Common stock Common Stock N N N N N N 1.210000000000 3.200000000000 21.200000000000 21.220000000000 true INTERNAL CONTROL RPT 2 ncenlettercen.htm

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and Board of Directors of Center Coast Brookfield MLP & Energy Infrastructure Fund

In planning and performing our audit of the financial statements of Center Coast Brookfield MLP & Energy Infrastructure Fund (the “Fund”) 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 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 express no such opinion.

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 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 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 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 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 Directors of the 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/ Deloitte & Touche LLP

Chicago, Illinois

November 28, 2023