-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MMwTHTTbwDIx8ruK4Vey7gyWJpj+bcplix0COUgSleU2qpehmBgkd4gtHpUmK+72 7m43SBvVI8R3cRKk6tRA0A== 0000768847-10-000003.txt : 20100301 0000768847-10-000003.hdr.sgml : 20100301 20100301162608 ACCESSION NUMBER: 0000768847-10-000003 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091231 FILED AS OF DATE: 20100301 DATE AS OF CHANGE: 20100301 EFFECTIVENESS DATE: 20100301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VAN ECK FUNDS CENTRAL INDEX KEY: 0000768847 IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-04297 FILM NUMBER: 10644865 BUSINESS ADDRESS: STREET 1: 335 MADISON AVENUE - 19TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-293-2000 MAIL ADDRESS: STREET 1: 335 MADISON AVENUE - 19TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10017 0000768847 S000009198 Emerging Markets Fund C000024992 Class A GBFAX C000024993 Class C EMRCX C000033045 Class I C000088110 Class Y 0000768847 S000009199 International Investors Gold Fund C000024994 Class A INIVX C000024995 Class C IIGCX C000033046 Class I INIIX C000088111 Class Y 0000768847 S000009200 Global Hard Assets Fund C000024996 Class A GHAAX C000024997 Class C GHACX C000033047 Class I GHAIX C000088112 Class Y 0000768847 S000024722 Multi-Manager Alternatives Fund C000073442 Class A VMAAX C000073443 Class C C000073444 Class I VMAIX C000088113 Class Y NSAR-B 1 answerr.fil NSAR PAGE 1 000 B000000 12/31/2009 000 C000000 0000768847 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 VAN ECK FUNDS 001 B000000 811-04297 001 C000000 2122932000 002 A000000 335 MADISON AVENUE 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10017 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 4 007 C010100 1 007 C020100 INTERNATIONAL INVESTORS GOLD 007 C030100 N 007 C010200 2 007 C010300 3 007 C010400 4 007 C020400 MULTI-MANAGER ALTERNATIVES FUND 007 C030400 N 007 C010500 5 007 C010600 6 007 C020600 EMERGING MARKETS 007 C030600 N 007 C010700 7 007 C020700 GLOBAL HARD ASSETS 007 C030700 N 007 C010800 8 007 C010900 9 007 C011000 10 007 C011100 11 007 C011200 12 007 C011300 13 007 C011400 14 007 C011500 15 007 C011600 16 007 C011700 17 007 C011800 18 007 C011900 19 007 C012000 20 007 C012100 21 PAGE 2 007 C012200 22 007 C012300 23 007 C012400 24 007 C012500 25 007 C012600 26 007 C012700 27 007 C012800 28 007 C012900 29 007 C013000 30 007 C013100 31 007 C013200 32 007 C013300 33 007 C013400 34 007 C013500 35 007 C013600 36 007 C013700 37 007 C013800 38 007 C013900 39 007 C014000 40 007 C014100 41 007 C014200 42 007 C014300 43 007 C014400 44 007 C014500 45 007 C014600 46 007 C014700 47 007 C014800 48 007 C014900 49 007 C015000 50 007 C015100 51 007 C015200 52 007 C015300 53 007 C015400 54 007 C015500 55 007 C015600 56 007 C015700 57 007 C015800 58 007 C015900 59 007 C016000 60 007 C016100 61 007 C016200 62 007 C016300 63 007 C016400 64 007 C016500 65 007 C016600 66 007 C016700 67 007 C016800 68 007 C016900 69 007 C017000 70 007 C017100 71 007 C017200 72 PAGE 3 007 C017300 73 007 C017400 74 007 C017500 75 007 C017600 76 007 C017700 77 007 C017800 78 007 C017900 79 007 C018000 80 007 C018100 81 007 C018200 82 007 C018300 83 007 C018400 84 007 C018500 85 007 C018600 86 007 C018700 87 007 C018800 88 007 C018900 89 007 C019000 90 010 A00AA01 VAN ECK ASSOCIATES 010 B00AA01 801-21340 010 C01AA01 NEW YORK 010 C02AA01 NY 010 C03AA01 10017 011 A00AA01 VAN ECK SECURITIES CORP 011 B00AA01 8-04618 011 C01AA01 NEW YORK 011 C02AA01 NY 011 C03AA01 10017 012 A00AA01 DST SYSTEMS, INC. 012 B00AA01 84-00448 012 C01AA01 KANSAS CITY 012 C02AA01 MO 012 C03AA01 64105 013 A00AA01 ERNST & YOUNG, LLP 013 B01AA01 NEW YORK 013 B02AA01 NY 013 B03AA01 10036 014 A00AA01 VAN ECK SECURITIES CORP. 014 B00AA01 8-04618 015 A00AA01 STATE STREET BANK AND TRUST COMPANY 015 A00AA01 C 015 A00AA01 BOSTON 015 B00AA01 MA 015 B00AA01 02110 015 C01AA01 X 015 A00AA02 WESTPAC BANKING CORP. 015 B00AA02 S 015 C01AA02 SYDNEY 015 D01AA02 AUSTRALIA 015 D02AA02 2000 015 E04AA02 X PAGE 4 015 A00AA03 ROYAL BANK OF CANADA 015 B00AA03 S 015 C01AA03 TORONTO 015 D01AA03 CANADA 015 D02AA03 M5J 2J5 015 E04AA03 X 015 A00AA04 HONGKONG & SHANGHAI BANKING CORP. 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127210 029 000100 Y 030 A000100 2825 030 B000100 5.75 030 C000100 0.00 031 A000100 382 031 B000100 0 032 000100 2443 033 000100 0 034 000100 Y 035 000100 72 036 A000100 Y 036 B000100 0 037 000100 N 038 000100 0 039 000100 N 040 000100 Y 041 000100 Y 042 A000100 0 042 B000100 0 042 C000100 0 042 D000100 46 042 E000100 0 042 F000100 0 042 G000100 0 042 H000100 54 043 000100 2475 044 000100 1846 045 000100 Y 046 000100 N 047 000100 Y 048 000100 0.000 048 A010100 500000 048 A020100 0.750 048 B010100 250000 048 B020100 0.650 048 C010100 0 048 C020100 0.000 048 D010100 0 048 D020100 0.000 048 E010100 0 048 E020100 0.000 048 F010100 0 PAGE 10 048 F020100 0.000 048 G010100 0 048 G020100 0.000 048 H010100 0 048 H020100 0.000 048 I010100 0 048 I020100 0.000 048 J010100 0 048 J020100 0.000 048 K010100 750000 048 K020100 0.500 049 000100 N 050 000100 N 051 000100 N 052 000100 N 053 A000100 Y 053 B000100 Y 053 C000100 N 055 A000100 N 055 B000100 Y 056 000100 Y 057 000100 N 058 A000100 N 059 000100 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F020400 0 028 F030400 0 028 F040400 120 028 G010400 12766 028 G020400 0 028 G030400 0 028 G040400 748 028 H000400 6459 029 000400 Y 030 A000400 132 030 B000400 5.75 030 C000400 0.00 031 A000400 18 031 B000400 0 032 000400 114 033 000400 0 034 000400 N 035 000400 0 036 B000400 0 037 000400 N 038 000400 0 039 000400 N 040 000400 Y 041 000400 Y 042 A000400 0 042 B000400 0 042 C000400 0 042 D000400 0 042 E000400 0 042 F000400 0 042 G000400 0 042 H000400 0 043 000400 13 044 000400 0 045 000400 Y 046 000400 N 047 000400 Y 048 000400 1.600 048 A010400 0 048 A020400 0.000 048 B010400 0 048 B020400 0.000 048 C010400 0 048 C020400 0.000 048 D010400 0 048 D020400 0.000 048 E010400 0 PAGE 15 048 E020400 0.000 048 F010400 0 048 F020400 0.000 048 G010400 0 048 G020400 0.000 048 H010400 0 048 H020400 0.000 048 I010400 0 048 I020400 0.000 048 J010400 0 048 J020400 0.000 048 K010400 0 048 K020400 0.000 049 000400 N 050 000400 N 051 000400 N 052 000400 N 053 A000400 Y 053 B000400 Y 055 A000400 N 055 B000400 N 056 000400 Y 057 000400 N 058 A000400 N 059 000400 Y 060 A000400 Y 060 B000400 Y 061 000400 1000 062 A000400 N 062 B000400 0.0 062 C000400 0.0 062 D000400 0.0 062 E000400 0.0 062 F000400 0.0 062 G000400 0.0 062 H000400 0.0 062 I000400 0.0 062 J000400 0.0 062 K000400 0.0 062 L000400 0.0 062 M000400 0.0 062 N000400 0.0 062 O000400 0.0 062 P000400 0.0 062 Q000400 0.0 062 R000400 0.0 063 A000400 0 063 B000400 0.0 066 A000400 Y 066 E000400 Y 067 000400 N PAGE 16 068 A000400 N 068 B000400 N 069 000400 N 070 A010400 Y 070 A020400 N 070 B010400 Y 070 B020400 Y 070 C010400 Y 070 C020400 N 070 D010400 Y 070 D020400 N 070 E010400 Y 070 E020400 N 070 F010400 Y 070 F020400 N 070 G010400 Y 070 G020400 N 070 H010400 Y 070 H020400 N 070 I010400 Y 070 I020400 N 070 J010400 Y 070 J020400 N 070 K010400 Y 070 K020400 Y 070 L010400 Y 070 L020400 Y 070 M010400 Y 070 M020400 Y 070 N010400 Y 070 N020400 N 070 O010400 Y 070 O020400 N 070 P010400 Y 070 P020400 N 070 Q010400 Y 070 Q020400 N 070 R010400 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U010400 0 074 U020400 0 074 V010400 9.00 074 V020400 9.01 074 W000400 0.0000 074 X000400 64 074 Y000400 10857 075 A000400 0 075 B000400 11651 076 000400 0.00 008 A000601 VAN ECK ASSOCIATES 008 B000601 A 008 C000601 801-21340 008 D010601 NEW YORK 008 D020601 NY 008 D030601 10016 028 A010600 8549 028 A020600 0 028 A030600 0 028 A040600 3421 028 B010600 5443 028 B020600 0 028 B030600 0 028 B040600 5033 028 C010600 4100 028 C020600 0 028 C030600 0 028 C040600 3390 028 D010600 8098 028 D020600 0 028 D030600 0 028 D040600 7070 028 E010600 5436 028 E020600 0 028 E030600 0 028 E040600 2158 028 F010600 5998 028 F020600 0 028 F030600 0 028 F040600 12434 028 G010600 37624 028 G020600 0 028 G030600 0 028 G040600 33506 028 H000600 13587 029 000600 Y 030 A000600 276 030 B000600 5.75 030 C000600 0.00 031 A000600 38 PAGE 19 031 B000600 0 032 000600 239 033 000600 0 034 000600 Y 035 000600 10 036 A000600 Y 036 B000600 0 037 000600 N 038 000600 0 039 000600 N 040 000600 Y 041 000600 Y 042 A000600 0 042 B000600 0 042 C000600 0 042 D000600 55 042 E000600 0 042 F000600 0 042 G000600 0 042 H000600 45 043 000600 276 044 000600 228 045 000600 Y 046 000600 N 047 000600 Y 048 000600 0.750 048 A010600 0 048 A020600 0.000 048 B010600 0 048 B020600 0.000 048 C010600 0 048 C020600 0.000 048 D010600 0 048 D020600 0.000 048 E010600 0 048 E020600 0.000 048 F010600 0 048 F020600 0.000 048 G010600 0 048 G020600 0.000 048 H010600 0 048 H020600 0.000 048 I010600 0 048 I020600 0.000 048 J010600 0 048 J020600 0.000 048 K010600 0 048 K020600 0.000 049 000600 N 050 000600 N 051 000600 N PAGE 20 052 000600 N 053 A000600 Y 053 B000600 Y 053 C000600 N 055 A000600 N 055 B000600 Y 056 000600 Y 057 000600 N 058 A000600 N 059 000600 Y 060 A000600 N 060 B000600 N 061 000600 1000 062 A000600 N 062 B000600 0.0 062 C000600 0.0 062 D000600 0.0 062 E000600 0.0 062 F000600 0.0 062 G000600 0.0 062 H000600 0.0 062 I000600 0.0 062 J000600 0.0 062 K000600 0.0 062 L000600 0.0 062 M000600 0.0 062 N000600 0.0 062 O000600 0.0 062 P000600 0.0 062 Q000600 0.0 062 R000600 0.0 063 A000600 0 063 B000600 0.0 066 A000600 Y 066 C000600 Y 067 000600 N 068 A000600 N 068 B000600 Y 069 000600 N 070 A010600 Y 070 A020600 N 070 B010600 Y 070 B020600 N 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 Y 070 E020600 N 070 F010600 Y 070 F020600 N PAGE 21 070 G010600 Y 070 G020600 N 070 H010600 Y 070 H020600 N 070 I010600 Y 070 I020600 N 070 J010600 Y 070 J020600 Y 070 K010600 Y 070 K020600 N 070 L010600 Y 070 L020600 Y 070 M010600 Y 070 M020600 Y 070 N010600 Y 070 N020600 N 070 O010600 Y 070 O020600 Y 070 P010600 Y 070 P020600 N 070 Q010600 N 070 Q020600 N 070 R010600 N 070 R020600 N 071 A000600 61706 071 B000600 43527 071 C000600 69468 071 D000600 63 072 A000600 12 072 B000600 0 072 C000600 1125 072 D000600 0 072 E000600 0 072 F000600 541 072 G000600 180 072 H000600 0 072 I000600 236 072 J000600 58 072 K000600 0 072 L000600 23 072 M000600 21 072 N000600 61 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 33 072 S000600 14 072 T000600 274 072 U000600 0 072 V000600 0 072 W000600 28 PAGE 22 072 X000600 1470 072 Y000600 98 072 Z000600 -246 072AA000600 0 072BB000600 21353 072CC010600 73269 072CC020600 0 072DD010600 0 072DD020600 0 072EE000600 0 073 A010600 0.0000 073 A020600 0.0000 073 B000600 0.0000 073 C000600 0.0000 074 A000600 0 074 B000600 0 074 C000600 0 074 D000600 0 074 E000600 0 074 F000600 113414 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 0 074 K000600 0 074 L000600 1130 074 M000600 45 074 N000600 114589 074 O000600 106 074 P000600 160 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 680 074 S000600 0 074 T000600 113643 074 U010600 8501 074 U020600 1900 074 V010600 10.26 074 V020600 10.91 074 W000600 0.0000 074 X000600 7497 074 Y000600 0 075 A000600 0 075 B000600 72115 076 000600 0.00 008 A000701 VAN ECK ASSOCIATES 008 B000701 A 008 C000701 801-21340 008 D010701 NEW YORK PAGE 23 008 D020701 NY 008 D030701 10016 028 A010700 85737 028 A020700 0 028 A030700 0 028 A040700 30542 028 B010700 152919 028 B020700 0 028 B030700 0 028 B040700 24860 028 C010700 193132 028 C020700 0 028 C030700 0 028 C040700 28486 028 D010700 162657 028 D020700 0 028 D030700 0 028 D040700 30475 028 E010700 207365 028 E020700 0 028 E030700 0 028 E040700 26685 028 F010700 224607 028 F020700 0 028 F030700 0 028 F040700 35892 028 G010700 1026417 028 G020700 0 028 G030700 0 028 G040700 176940 028 H000700 296580 029 000700 Y 030 A000700 4389 030 B000700 5.75 030 C000700 0.00 031 A000700 592 031 B000700 0 032 000700 3797 033 000700 0 034 000700 Y 035 000700 86 036 A000700 Y 036 B000700 0 037 000700 N 038 000700 0 039 000700 N 040 000700 Y 041 000700 Y 042 A000700 0 042 B000700 0 042 C000700 0 PAGE 24 042 D000700 59 042 E000700 0 042 F000700 0 042 G000700 0 042 H000700 41 043 000700 4107 044 000700 3111 045 000700 Y 046 000700 N 047 000700 Y 048 000700 1.000 048 A010700 0 048 A020700 0.000 048 B010700 0 048 B020700 0.000 048 C010700 0 048 C020700 0.000 048 D010700 0 048 D020700 0.000 048 E010700 0 048 E020700 0.000 048 F010700 0 048 F020700 0.000 048 G010700 0 048 G020700 0.000 048 H010700 0 048 H020700 0.000 048 I010700 0 048 I020700 0.000 048 J010700 0 048 J020700 0.000 048 K010700 0 048 K020700 0.000 049 000700 N 050 000700 N 051 000700 N 052 000700 N 053 A000700 Y 053 B000700 Y 053 C000700 N 055 A000700 N 055 B000700 N 056 000700 Y 057 000700 N 058 A000700 N 059 000700 Y 060 A000700 N 060 B000700 N 061 000700 1000 062 A000700 N 062 B000700 0.0 PAGE 25 062 C000700 0.0 062 D000700 0.0 062 E000700 0.0 062 F000700 0.0 062 G000700 0.0 062 H000700 0.0 062 I000700 0.0 062 J000700 0.0 062 K000700 0.0 062 L000700 0.0 062 M000700 0.0 062 N000700 0.0 062 O000700 0.0 062 P000700 0.0 062 Q000700 0.0 062 R000700 0.0 063 A000700 0 063 B000700 0.0 066 A000700 Y 066 C000700 Y 067 000700 N 068 A000700 N 068 B000700 N 069 000700 N 070 A010700 Y 070 A020700 N 070 B010700 Y 070 B020700 Y 070 C010700 Y 070 C020700 N 070 D010700 Y 070 D020700 N 070 E010700 Y 070 E020700 N 070 F010700 Y 070 F020700 N 070 G010700 Y 070 G020700 N 070 H010700 Y 070 H020700 N 070 I010700 Y 070 I020700 Y 070 J010700 Y 070 J020700 N 070 K010700 Y 070 K020700 N 070 L010700 Y 070 L020700 Y 070 M010700 Y 070 M020700 Y 070 N010700 Y PAGE 26 070 N020700 Y 070 O010700 Y 070 O020700 N 070 P010700 Y 070 P020700 N 070 Q010700 N 070 Q020700 N 070 R010700 Y 070 R020700 N 071 A000700 2096263 071 B000700 959545 071 C000700 1118142 071 D000700 86 072 A000700 12 072 B000700 90 072 C000700 9517 072 D000700 0 072 E000700 0 072 F000700 11817 072 G000700 0 072 H000700 0 072 I000700 1628 072 J000700 135 072 K000700 0 072 L000700 175 072 M000700 340 072 N000700 110 072 O000700 0 072 P000700 0 072 Q000700 0 072 R000700 90 072 S000700 176 072 T000700 4067 072 U000700 0 072 V000700 0 072 W000700 197 072 X000700 18735 072 Y000700 554 072 Z000700 -8573 072AA000700 0 072BB000700 32930 072CC010700 498719 072CC020700 0 072DD010700 0 072DD020700 0 072EE000700 0 073 A010700 0.0000 073 A020700 0.0000 073 B000700 0.0000 073 C000700 0.0000 074 A000700 0 PAGE 27 074 B000700 0 074 C000700 0 074 D000700 0 074 E000700 0 074 F000700 2248938 074 G000700 0 074 H000700 0 074 I000700 0 074 J000700 574 074 K000700 0 074 L000700 25632 074 M000700 1060 074 N000700 2276204 074 O000700 32577 074 P000700 2378 074 Q000700 0 074 R010700 0 074 R020700 0 074 R030700 0 074 R040700 2480 074 S000700 0 074 T000700 2238769 074 U010700 30318 074 U020700 9499 074 V010700 43.42 074 V020700 37.70 074 W000700 0.0000 074 X000700 44071 074 Y000700 0 075 A000700 0 075 B000700 1186195 076 000700 0.00 062 A003000 N 062 B003000 0.0 062 C003000 0.0 062 D003000 0.0 062 E003000 0.0 062 F003000 0.0 062 G003000 0.0 062 H003000 0.0 062 I003000 0.0 062 J003000 0.0 062 K003000 0.0 062 L003000 0.0 062 M003000 0.0 062 N003000 0.0 062 O003000 0.0 062 P003000 0.0 062 Q003000 0.0 062 R003000 0.0 PAGE 28 SIGNATURE RUSSELL BRENNAN TITLE ASSISTANT V.P. EX-99.77B ACCT LTTR 2 ic.htm INTERNAL CONTROL LETTER 12-2009 ic.htm

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Van Eck Funds
 
In planning and performing our audit of the financial statements of Emerging Markets Fund, Multi-Manager Alternatives Fund, Hard Assets Fund, and International Investors Gold Fund (the investment funds constituting the Van Eck Funds ) (collectively referred to as the “Funds”), as of and for the year ended December 31, 2009, 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 opinion 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 express no such opinion.
 
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 company’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 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 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 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 internal control 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 its operation, including controls over safeguarding securities that we consider to be a material weakness as defined above as of December 31, 2009.
 
This report is intended solely for the information and use of management, the Board of Trustees of the Van Eck 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.



ERNST & YOUNG LLP
 
 

New York, New York
February 25, 2010

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