0001752724-23-173447.txt : 20230814 0001752724-23-173447.hdr.sgml : 20230814 20230814115551 ACCESSION NUMBER: 0001752724-23-173447 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230531 FILED AS OF DATE: 20230814 DATE AS OF CHANGE: 20230814 EFFECTIVENESS DATE: 20230814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Capital Group Dividend Value ETF CENTRAL INDEX KEY: 0001870128 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-23736 FILM NUMBER: 231167697 BUSINESS ADDRESS: STREET 1: 6455 IRVINE CENTER DRIVE CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: (213) 486-9200 MAIL ADDRESS: STREET 1: 333 SOUTH HOPE STREET, 55TH FLOOR CITY: LOS ANGELES STATE: CA ZIP: 90071 0001870128 S000074249 Capital Group Dividend Value ETF C000231858 Share Class CGDV N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001870128 XXXXXXXX 811-23736 true false false N-1A true Capital Group Dividend Value ETF 811-23736 0001870128 549300RS1YEXTKIVN573 6455 Irvine Center Drive Irvine 92618 US-CA US 949-975-5000 Capital Research and Management Company 6455 Irvine Center Drive Irvine 92618 949-975-5000 Fund accounting and transaction settlement records N N N-1A 1 Y Leslie Stone Heisz N/A N Vanessa C. L. Chang N/A N William D. Jones N/A N Jennifer C. Feikin N/A N William L. Robbins N/A Y Pablo R. Gonzalez Guajardo N/A N Jane M. Scofield N/A 333 South Hope Street 55th Los Angeles 90071 XXXXXX N N N N N N American Funds Distributors, Inc. 8-17168 000006247 0000000000 Y N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N N Capital Group Dividend Value ETF S000074249 549300RS1YEXTKIVN573 N 0 0 0 Exchange-Traded Fund Y N N N N/A N/A N/A Rule 18f-4 (17 CFR 270.18f-4) Rule 6c-11 (17 CFR 270.6c-11) Rule 17a-7 (17 CFR 270.17a-7) Rule 18f-4(f)(17 CFR 270.18f-4(f)) Rule 12d1-4 (17 CFR 270.12d1-4) Rule 32a-4 (17 CFR 270.32a-4) Rule 12d1-1 (17 CFR 270.12d1-1) Rule 18f-4(c)(4) (17CFR 270.18f-4(c)(4)) N N N N Capital Research and Management Company 801-8055 000110885 M02M7XSKLMK96MWKNF95 N State Street Bank and Trust Company 85-05003 571474TGEMMWANRLN572 N N N SIX Financial Information AG 506700D369548LQDC335 CH N Virtu Itg Solutions Network LLC N/A N Bloomberg L.P. 549300B56MD0ZC402L06 N Refinitiv US LLC 213800HQORQAP68CJJ04 N IHS Markit Ltd. 549300HLPTRASHS0E726 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N Ice Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) State Street Bank and Trust Company (Edinburgh, GB, Branch) 571474TGEMMWANRLN572 GB N Y Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N N American Funds Distributors, Inc. 8-17168 000006247 0000000000 0.00000000 Morgan Stanley & Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 4361.00000000 Goldman Sachs & Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 6474.00000000 BofA Securities, Inc. 8-69787 000283942 549300HN4UKV1E2R3U73 17349.00000000 Credit Suisse Securities (USA) LLC 8-422 000000816 1V8Y6QCX6YMJ2OELII46 7524.00000000 Penserra Securities LLC 8-67773 000145994 549300WY8ZBI168Y6Z05 6825.00000000 Williams Trading LLC 8-50372 000043678 254900XH331390J1WT63 2633.00000000 Watermill Institutional Trading LLC 8-68311 000150892 549300RU7K4VMGDJ0G97 9649.00000000 UBS Securities LLC 8-22651 000007654 T6FIZBDPKLYJKFCRVK44 12669.00000000 KeyBanc Capital Markets Inc. 8-30177 000000566 2EQWV0180Z211YVAD813 7529.00000000 Jefferies LLC 8-15074 000002347 58PU97L1C0WSRCWADL48 32112.00000000 123482.00000000 0.00000000 N 1211942.00000000 Uncommitted 1500000000.00000000 N N N Capital Group Dividend Value ETF S000074249 Y 20000.00000000 7.96156923 12.68299975 92.03843076 12.68299975 3.84000000 4.17124921 96.16000000 4.17124921 0.00000000 249.53125000 0.00000000 0.00000000 249.53125000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 N true INTERNAL CONTROL RPT 2 NCEN_811-23736_72096711_0523.htm PDFtoHTML Conversion Output
 
 

Report of Independent RegisteredPublic Accounting Firm

To the Board of Trustees and Shareholders of Capital Group Growth ETF, CapitalGroup Global Growth Equity ETF, Capital Group International Focus Equity ETF, Capital Group Core Equity ETF, and Capital Group Dividend Value ETF

In planning and performing our audit of the financial statements of Capital Group Growth ETF, Capital Group Global Growth Equity ETF, Capital Group International Focus Equity ETF, Capital Group Core Equity ETF, and Capital Group Dividend Value ETF(hereafter collectively referred to as the "Funds") as of and for the period ended May 31, 2023, in accordance with the standards of the PublicCompany Accounting Oversight Board (United States) (PCAOB), we considered the Funds' internal controlover 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 Funds' internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Funds' internal controlover financial reporting.

The management of the Funds are 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 company's internal controlover 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 company'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 company; (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 company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company'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 controlover 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 financialreporting, such that there is a reasona ble possibility that a material misstatement of the company's 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 internalcontrol over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Funds' internal controlover financial reporting and its operation, including controls over safeguarding securities, that we consider to be materialweaknesses as defined above as of May 31, 2023.

 

This report is intended solely for the information and use of the Board of Trustees of Capital Group Growth ETF, Capital Group Global Growth Equity ETF, Capital Group International Focus Equity ETF, Capital Group Core Equity ETF, and Capital Group Dividend Value ETF 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

 

 Los Angeles, California

July 12, 2023

PricewaterhouseCoopers LLP, 601 South Figueroa Street, Los Angeles, CA 90017 T: (213) 356-6000, F: (813)637 4444, www .pwc.com/us