-----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, LXLfUk+jszitJzgSotT8eHZE3tA5I5jLAXJ3fR4nqpFJ5q297x2dawtIZzptPt4U 4XtqdKDa/8BcOQQz59te5A== 0000898432-08-001340.txt : 20081230 0000898432-08-001340.hdr.sgml : 20081230 20081230155703 ACCESSION NUMBER: 0000898432-08-001340 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20081031 FILED AS OF DATE: 20081230 DATE AS OF CHANGE: 20081230 EFFECTIVENESS DATE: 20081230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EAGLE SERIES TRUST CENTRAL INDEX KEY: 0000897111 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07470 FILM NUMBER: 081275887 BUSINESS ADDRESS: STREET 1: 880 CARILLON PARKWAY CITY: ST PETERSBURG STATE: FL ZIP: 33716 BUSINESS PHONE: 727-567-8143 MAIL ADDRESS: STREET 1: 880 CARILLON PARKWAY CITY: ST. PETERSBURG STATE: FL ZIP: 33716 FORMER COMPANY: FORMER CONFORMED NAME: HERITAGE SERIES TRUST DATE OF NAME CHANGE: 19930714 0000897111 S000008481 Eagle Mid Cap Growth Fund C000023254 Class A HAGAX C000023256 Class C HAGCX C000023257 Class I HAGIX C000023258 Class R3 HAREX C000023259 Class R5 HARSX 0000897111 S000008482 Eagle Small Cap Growth Fund C000023260 Class A HRSCX C000023262 Class C HSCCX C000023263 Class I HSIIX C000023264 Class R3 HSRRX C000023265 Class R5 HSRSX 0000897111 S000008483 Eagle Mid Cap Stock Fund C000023267 Class A HMCAX C000023269 Class C HMCCX C000023270 Class I HMCJX C000023271 Class R3 HMRRX C000023272 Class R5 HMRSX 0000897111 S000008485 Eagle Large Cap Core Fund C000023274 Class A HTCAX C000023275 Class C HTCCX C000023276 Class I HTCIX C000023277 Class R3 HTCRX C000023278 Class R5 HTCSX 0000897111 S000008486 Eagle International Equity Fund C000023279 Class A HEIAX C000023281 Class C HEICX C000068916 Class I HEIJX C000068917 Class R-3 HEIRX C000068918 Class R-5 HEISX 0000897111 S000023397 Eagle Small Cap Core Value Fund C000068585 Class A EGEAX C000068586 Class C EGECX C000068587 Class I EGEIX C000068588 Class R-3 EGERX C000068589 Class R-5 EGESX NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2008 000 C000000 0000897111 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 EAGLE SERIES TRUST 001 B000000 811-7470 001 C000000 7275673544 002 A000000 880 CARILLON PARKWAY 002 B000000 ST. 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12902 074 V010800 0.00 074 V020800 0.00 074 W000800 0.0000 074 X000800 19152 074 Y000800 0 075 A000800 0 075 B000800 203725 076 000800 0.00 SIGNATURE MATHEW J. CALABRO TITLE PRIN. EXEC. OFFICER EX-99.77B 2 cpa-report.txt REPORT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM To the Board of Trustees and Shareholders of Eagle Series Trust (formerly Heritage Series Trust) In planning and performing our audit of the financial statements of Eagle Series Trust (the "Company") as of and for the year ended October 31, 2008, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Company's 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-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Company's internal control over financial reporting. The management of the Company 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 trustees 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 Company'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 over financial reporting 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 Company's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be material weaknesses as defined above as of October 31, 2008. This report is intended solely for the information and use of management and the Board of Trustees of Eagle Series Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. December 16, 2008 2 EX-99.77O 3 rule-10f3.txt
TRANSACTIONS EFFECTED PURSUANT TO RULE 10F3. DATE SHARE Series DATE OF OFFERING PURCHASE SECURITIES AMOUNT AMOUNT # FUND SECURITY: PURCHASE COMMENCED PRICE COMMISSION ACQUIRED FROM PURCHASED PURCHASED 1 ESCG Colfax Corp. 5/8/2008 5/8/2008 $ 18.00 Merrill Lynch 3,940 $ 70,920.00 1 ESCG MFA Mortgage Investments 5/29/2008 5/29/2008 $ 6.95 JMP Securities 1,965 $ 13,656.75 Inc 1 ESCG MFA Mortgage Investments 5/29/2008 5/29/2008 $ 6.95 Morgan Stanley 78,625 $ 546,443.75 Inc 1 ESCG Macrovision Solutions Corp. 6/6/2008 6/6/2008 $ 14.55 JP Morgan 9,675 $ 140,771.25 1 ESCG Britannia Bulk Holdings Inc. 6/18/2008 6/18/2008 $ 15.00 Base Bank of America 42,871 $ 643,065.00 1 ESCG Shuffle Master, Inc. 7/22/2008 7/22/2008 $ 4.25 Deutsche Bank 319,860 $ 1,359,405.00 1 ESCG Waste Connections 9/25/2008 9/25/2008 $ 32.50 0.78 JP Morgan Chase 17,010 $ 552,825.00 1 ESCG Community BK SYS INC COM 10/3/2008 10/3/2008 $ 20.75 0.68 Janney Montgomery 21,255 $ 441,041.25 1 ESCG Berkshire Hills Bancorp Inc. 10/9/2008 10/9/2008 $ 24.00 SDLR Sandler Oneil 21,467 $ 515,208.00 1 ESCG First Commonwealth Finl Corp 10/31/2008 10/31/2008 $ 10.00 Keefe Bruyette 97,630 $ 976,300.00 1 ESCG First Commonwealth Finl Corp 10/31/2008 10/31/2008 $ 10.00 Keefe Bruyette 30,000 $ 300,000.00 5 EMCS Waste Connections 9/25/2008 9/25/2008 $ 32.50 0.78 JP Morgan Chase 329,965 $ 10,723,862.50 5 EMCS Waste Connections 9/25/2008 9/25/2008 $ 32.50 0.78 First Analysis 12,435 $ 404,137.50 5 EMCS Reinsurance Group America 10/30/2008 10/30/2008 $ 33.89 Morgan Stanley 94,070 $ 3,188,032.30 Inc. 6 EMCG Equitable Res. Inc. 5/7/2008 5/7/2008 $ 67.75 Deutsche Bank Securities 5,630 $ 381,432.50 6 EMCG GT Solar International Inc. 7/24/2008 7/24/2008 $ 16.50 Credit Suis 1st Boston 20,280 $ 334,620.00 6 EMCG Waste Connections 9/25/2008 9/25/2008 $ 32.50 0.78 JP Morgan Chase 37,465 $ 1,217,612.50
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