0001145549-22-076025.txt : 20221214 0001145549-22-076025.hdr.sgml : 20221214 20221214084354 ACCESSION NUMBER: 0001145549-22-076025 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20220930 FILED AS OF DATE: 20221214 DATE AS OF CHANGE: 20221214 EFFECTIVENESS DATE: 20221214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELLSWORTH GROWTH & INCOME FUND LTD CENTRAL INDEX KEY: 0000793040 IRS NUMBER: 133345139 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-04656 FILM NUMBER: 221461200 BUSINESS ADDRESS: STREET 1: 65 MADISON AVENUE STREET 2: SUITE 550 CITY: MORRISTOWN STATE: NJ ZIP: 07960 BUSINESS PHONE: (973) 631-1177 MAIL ADDRESS: STREET 1: 65 MADISON AVE STREET 2: SUITE 550 CITY: MORRISTOWN STATE: NJ ZIP: 07960 FORMER COMPANY: FORMER CONFORMED NAME: ELLSWORTH FUND LTD DATE OF NAME CHANGE: 20060330 FORMER COMPANY: FORMER CONFORMED NAME: ELLSWORTH CONVERTIBLE GROWTH & INCOME FUND INC DATE OF NAME CHANGE: 19920703 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0000793040 XXXXXXXX false false false N-2 Ellsworth Growth & Income Fund Ltd 811-04656 0000793040 549300GYFOXHCDQTI772 One Corporate Center Rye 10580-1422 US-NY US 1-800-422-3554 The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Accounting BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 1-302-791-1700 Accounting State Street Bank and Trust Company One Heritage Drive North Quincy 02171 617-786-3000 Custody Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting American Stock Transfer & Trust Company, LLC 6201 15th Avenue Brooklyn 11219 800-937-5449 Transfer Agency N N N-2 Y James P. Conn N/A N Michael J. Melarkey N/A N Kuni Nakamura N/A N Mario J. Gabelli 000216136 Y Frank J. Fahrenkopf, Jr. N/A N Elizabeth C. Bogan N/A N Anthonie C. van Ekris N/A N James A. Dinsmore N/A Y Kinchen C. Bizzell N/A N Daniel D. Harding N/A N Nicolas W. Platt N/A N Richard J. Walz 001392836 One Corporate Center Rye 10580 XXXXXX N N N N N N N N Tait, Weller & Baker LLP 445 N/A Y N N N N N Ellsworth Growth & Income Fund Ltd 549300GYFOXHCDQTI772 N 0 0 0 N/A N N Y N N/A N/A N/A Rule 17e-1 (17 CFR 270.17e-1) Rule 18f-4 (17 CFR 270.18f-4) Rule 18f-4(f)(17 CFR 270.18f-4(f)) N N N N Gabelli Funds, LLC 801-37706 000104949 549300JDTNRQK8NMTG03 N American Stock Transfer & Trust Company, LLC 084-00416 254900TS5EWP83BEOU02 N N N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N American Stock Transfer & Trust Company, LLC 254900TS5EWP83BEOU02 N N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N Y Gabelli Funds, LLC 549300JDTNRQK8NMTG03 Y N N G.Research, LLC 008-21373 000007353 N/A 0.000000000000 G.distributors, LLC 008-68697 000155071 N/A 0.000000000000 TD SECURITIES (USA) LLC 008-36747 000018476 SUVUFHICNZMP2WKHG940 9294.000000000000 OPPENHEIMER & CO. INC. 008-04077 000000249 254900VH02JQR2L8XD64 1158.000000000000 CANTOR FITZGERALD & CO. 008-00201 000000134 5493004J7H4GCPG6OB62 25.000000000000 10477.000000000000 BMO Nesbitt Burns Securities Ltd. 008-50538 000044057 54JEJPF5RL5INKZRDO43 CA 7836250.000000000000 Daiwa Capital Markets America, Inc. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 24228204.000000000000 MERRILL LYNCH INTERNATIONAL N/A N/A GGDZP1UYGU9STUHRDP48 GB 21315509.000000000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 19270399.000000000000 RBC CAPITAL MARKETS LLC 008-45411 000031194 549300LCO2FLSSVFFR64 12754946.000000000000 OPPENHEIMER & CO. INC. 008-04077 000000249 254900VH02JQR2L8XD64 24583363.000000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 53144940.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 11180410.000000000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 21064354.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 98630727.000000000000 311087857.000000000000 Y 198801797.000000000000 0.000000000000 Common stock Ellsworth Growth & Income Fund Ltd Preferred stock 5.25% Series A Cumulative Preferred Shares Preferred stock 4.40% Series B Cumulative Preferred Shares N Preferred stock Common stock Preferred stock N N N 0.670000000000 0.950000000000 8.010000000000 9.250000000000 true INTERNAL CONTROL RPT 2 internalcontrolrpt_ellsworth.htm PDFtoHTML Conversion Output

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees
Ellsworth Growth & Income Fund Ltd.
Rye, NY

In planning and performing our audit of the financial statements of Ellsworth Growth & Income Fund Ltd. (the "Fund") as of and for the year ended September 30, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for 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 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 accounting principles generally accepted in the United States of America. Such internal control includes policies and procedures that 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 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 control deficiency 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 significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the company's ability to initiate, authorize, record, process or report financial data reliably in accordance with accounting principles generally accepted in the United States of America such that there is more than a remote likelihood that a misstatement of the company's annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.

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 significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, which we consider to be material weaknesses, as defined above, as of September 30, 2022.

This report is intended solely for the information and use of management, Shareholders and Board of Trustees 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/ Tait, Weller & Baker LLP
TAIT, WELLER & BAKER LLP
Philadelphia, Pennsylvania
November 23, 2022