-----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, G+nQhhu7xX9R3m8hW2R7+Q8mjQt9Qnoeq2NHRHGpovxFd+Y2UXES4ddxz8FOzlrN V3bYYbN/JIhspOx+SLZ93A== 0000906352-04-000017.txt : 20041230 0000906352-04-000017.hdr.sgml : 20041230 20041230100503 ACCESSION NUMBER: 0000906352-04-000017 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20041031 FILED AS OF DATE: 20041230 DATE AS OF CHANGE: 20041230 EFFECTIVENESS DATE: 20041230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST EAGLE FUNDS INC CENTRAL INDEX KEY: 0000906352 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07762 FILM NUMBER: 041232598 BUSINESS ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2126983133 MAIL ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: FIRST EAGLE SOGEN FUNDS INC DATE OF NAME CHANGE: 20000403 FORMER COMPANY: FORMER CONFORMED NAME: SOGEN FUNDS INC DATE OF NAME CHANGE: 19930714 NSAR-B 1 answer.fil PAGE 1 000 A000000 10/31/2004 000 C000000 906352 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 FIRST EAGLE FUNDS 001 B000000 811-7762 001 C000000 8003342143 002 A000000 1345 AVENUE OF THE AMERICAS 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10105 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 5 007 C010100 1 007 C020100 FIRST EAGLE GLOBAL FUND 007 C030100 N 007 C010200 2 007 C020200 FIRST EAGLE OVERSEAS FUND 007 C030200 N 007 C010300 3 007 C020300 FIRST EAGLE GOLD FUND 007 C030300 N 007 C010400 4 007 C010500 5 007 C020500 FIRST EAGLE U.S. VALUE FUND 007 C030500 N 007 C010600 6 007 C020600 FIRST EAGLE FUND OF AMERICA 007 C030600 N 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 010 A00AA01 ARNHOLD AND S. 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BLEICHROEDER ADVISERS, LLC 008 B000101 A 008 C000101 801-50659 008 D010101 NEW YORK 008 D020101 NY 008 D030101 10105 008 D040101 4300 028 A010100 286491 028 A020100 0 028 A030100 0 028 A040100 54992 028 B010100 350604 028 B020100 0 028 B030100 0 028 B040100 42519 028 C010100 364123 028 C020100 0 028 C030100 0 028 C040100 42478 028 D010100 344074 028 D020100 0 028 D030100 0 028 D040100 47184 028 E010100 376554 028 E020100 0 028 E030100 0 028 E040100 45970 028 F010100 511240 028 F020100 0 028 F030100 0 028 F040100 62353 028 G010100 2233086 028 G020100 0 028 G030100 0 028 G040100 295496 028 H000100 2010699 029 000100 Y 030 A000100 4539 030 B000100 5.00 030 C000100 0.00 031 A000100 2775 031 B000100 0 032 000100 1764 033 000100 0 034 000100 Y 035 000100 296 036 A000100 N 036 B000100 0 037 000100 Y PAGE 7 038 000100 602 039 000100 Y 040 000100 Y 041 000100 Y 042 A000100 0 042 B000100 0 042 C000100 100 042 D000100 0 042 E000100 0 042 F000100 0 042 G000100 0 042 H000100 0 043 000100 20611 044 000100 0 045 000100 Y 046 000100 N 047 000100 Y 048 000100 0.750 048 A010100 0 048 A020100 0.000 048 B010100 0 048 B020100 0.000 048 C010100 0 048 C020100 0.000 048 D010100 0 048 D020100 0.000 048 E010100 0 048 E020100 0.000 048 F010100 0 048 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 0 048 K020100 0.000 055 A000100 N 055 B000100 N 056 000100 Y 057 000100 N 058 A000100 N 059 000100 Y 060 A000100 Y 060 B000100 Y 061 000100 2500 066 A000100 Y 066 B000100 N PAGE 8 066 C000100 N 066 D000100 Y 066 E000100 N 066 F000100 N 066 G000100 N 067 000100 N 068 A000100 N 068 B000100 Y 069 000100 N 070 A010100 Y 070 A020100 N 070 B010100 N 070 B020100 N 070 C010100 N 070 C020100 N 070 D010100 N 070 D020100 N 070 E010100 Y 070 E020100 N 070 F010100 Y 070 F020100 N 070 G010100 N 070 G020100 N 070 H010100 N 070 H020100 N 070 I010100 N 070 I020100 N 070 J010100 Y 070 J020100 Y 070 K010100 Y 070 K020100 Y 070 L010100 Y 070 L020100 Y 070 M010100 Y 070 M020100 Y 070 N010100 Y 070 N020100 N 070 O010100 Y 070 O020100 N 070 P010100 N 070 P020100 N 070 Q010100 Y 070 Q020100 N 070 R010100 N 070 R020100 N 071 A000100 3112518 071 B000100 238862 071 C000100 4836340 071 D000100 5 072 A000100 12 072 B000100 69317 PAGE 9 072 C000100 97586 072 D000100 0 072 E000100 0 072 F000100 46419 072 G000100 1568 072 H000100 0 072 I000100 7950 072 J000100 1728 072 K000100 0 072 L000100 482 072 M000100 208 072 N000100 631 072 O000100 0 072 P000100 0 072 Q000100 1065 072 R000100 261 072 S000100 274 072 T000100 20611 072 U000100 0 072 V000100 849 072 W000100 3275 072 X000100 85321 072 Y000100 0 072 Z000100 81582 072AA000100 170632 072BB000100 64628 072CC010100 768981 072CC020100 0 072DD010100 70260 072DD020100 14717 072EE000100 113240 073 A010100 0.0000 073 A020100 0.0000 073 B000100 0.8500 073 C000100 0.0000 074 A000100 1289 074 B000100 0 074 C000100 1418184 074 D000100 966677 074 E000100 235807 074 F000100 5867031 074 G000100 0 074 H000100 0 074 I000100 100274 074 J000100 32993 074 K000100 0 074 L000100 109011 074 M000100 100 074 N000100 8731366 074 O000100 70257 074 P000100 8228 PAGE 10 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 53587 074 S000100 0 074 T000100 8599294 074 U010100 163474 074 U020100 72208 074 V010100 0.00 074 V020100 0.00 074 W000100 0.0000 074 X000100 299073 074 Y000100 0 075 A000100 0 075 B000100 6211396 076 000100 0.00 008 A000201 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000201 A 008 C000201 801-50659 008 D010201 NEW YORK 008 D020201 NY 008 D030201 10105 008 D040201 4300 028 A010200 193110 028 A020200 0 028 A030200 0 028 A040200 71033 028 B010200 83042 028 B020200 0 028 B030200 0 028 B040200 80595 028 C010200 68462 028 C020200 0 028 C030200 0 028 C040200 48109 028 D010200 75975 028 D020200 0 028 D030200 0 028 D040200 58351 028 E010200 86030 028 E020200 0 028 E030200 0 028 E040200 55606 028 F010200 102544 028 F020200 0 028 F030200 0 028 F040200 64500 028 G010200 609163 028 G020200 0 028 G030200 0 PAGE 11 028 G040200 378194 028 H000200 332312 029 000200 Y 030 A000200 951 030 B000200 5.00 030 C000200 0.00 031 A000200 751 031 B000200 0 032 000200 200 033 000200 0 034 000200 Y 035 000200 187 036 A000200 N 036 B000200 0 037 000200 Y 038 000200 383 039 000200 Y 040 000200 Y 041 000200 Y 042 A000200 0 042 B000200 0 042 C000200 100 042 D000200 0 042 E000200 0 042 F000200 0 042 G000200 0 042 H000200 0 043 000200 13703 044 000200 0 045 000200 Y 046 000200 N 047 000200 Y 048 000200 0.750 048 A010200 0 048 A020200 0.000 048 B010200 0 048 B020200 0.000 048 C010200 0 048 C020200 0.000 048 D010200 0 048 D020200 0.000 048 E010200 0 048 E020200 0.000 048 F010200 0 048 F020200 0.000 048 G010200 0 048 G020200 0.000 048 H010200 0 048 H020200 0.000 048 I010200 0 048 I020200 0.000 PAGE 12 048 J010200 0 048 J020200 0.000 048 K010200 0 048 K020200 0.000 055 A000200 N 055 B000200 N 056 000200 Y 057 000200 N 058 A000200 N 059 000200 Y 060 A000200 Y 060 B000200 Y 061 000200 2500 066 A000200 Y 066 B000200 N 066 C000200 N 066 D000200 Y 066 E000200 N 066 F000200 N 066 G000200 N 067 000200 N 068 A000200 N 068 B000200 Y 069 000200 N 070 A010200 Y 070 A020200 N 070 B010200 N 070 B020200 N 070 C010200 N 070 C020200 N 070 D010200 N 070 D020200 N 070 E010200 Y 070 E020200 N 070 F010200 Y 070 F020200 N 070 G010200 Y 070 G020200 N 070 H010200 N 070 H020200 N 070 I010200 Y 070 I020200 N 070 J010200 Y 070 J020200 Y 070 K010200 Y 070 K020200 Y 070 L010200 Y 070 L020200 Y 070 M010200 Y 070 M020200 Y 070 N010200 Y PAGE 13 070 N020200 N 070 O010200 Y 070 O020200 N 070 P010200 N 070 P020200 N 070 Q010200 Y 070 Q020200 N 070 R010200 Y 070 R020200 N 071 A000200 2072351 071 B000200 268734 071 C000200 4567705 071 D000200 6 072 A000200 12 072 B000200 36528 072 C000200 89992 072 D000200 0 072 E000200 0 072 F000200 43982 072 G000200 1445 072 H000200 0 072 I000200 6678 072 J000200 2288 072 K000200 0 072 L000200 747 072 M000200 182 072 N000200 594 072 O000200 0 072 P000200 0 072 Q000200 1003 072 R000200 184 072 S000200 425 072 T000200 13703 072 U000200 0 072 V000200 925 072 W000200 1884 072 X000200 74040 072 Y000200 0 072 Z000200 52480 072AA000200 190046 072BB000200 79912 072CC010200 812127 072CC020200 0 072DD010200 69493 072DD020200 42400 072EE000200 34801 073 A010200 0.0000 073 A020200 0.0000 073 B000200 0.1450 073 C000200 0.0000 074 A000200 1282 PAGE 14 074 B000200 0 074 C000200 1003388 074 D000200 521140 074 E000200 168300 074 F000200 5082723 074 G000200 0 074 H000200 0 074 I000200 52577 074 J000200 29651 074 K000200 0 074 L000200 29949 074 M000200 102 074 N000200 6889112 074 O000200 21146 074 P000200 5868 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 59181 074 S000200 0 074 T000200 6802917 074 U010200 189943 074 U020200 145949 074 V010200 0.00 074 V020200 0.00 074 W000200 0.0000 074 X000200 140978 074 Y000200 0 075 A000200 0 075 B000200 5818357 076 000200 0.00 008 A000301 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000301 A 008 C000301 801-50659 008 D010301 NEW YORK 008 D020301 NY 008 D030301 10105 008 D040301 4300 028 A010300 20961 028 A020300 0 028 A030300 0 028 A040300 16571 028 B010300 14312 028 B020300 0 028 B030300 0 028 B040300 9064 028 C010300 16089 028 C020300 0 028 C030300 0 028 C040300 7239 PAGE 15 028 D010300 27326 028 D020300 0 028 D030300 0 028 D040300 7160 028 E010300 39211 028 E020300 0 028 E030300 0 028 E040300 10441 028 F010300 32478 028 F020300 0 028 F030300 0 028 F040300 13016 028 G010300 150377 028 G020300 0 028 G030300 0 028 G040300 63491 028 H000300 128271 029 000300 Y 030 A000300 404 030 B000300 5.00 030 C000300 0.00 031 A000300 289 031 B000300 0 032 000300 115 033 000300 0 034 000300 Y 035 000300 84 036 A000300 N 036 B000300 0 037 000300 Y 038 000300 194 039 000300 Y 040 000300 Y 041 000300 Y 042 A000300 0 042 B000300 0 042 C000300 100 042 D000300 0 042 E000300 0 042 F000300 0 042 G000300 0 042 H000300 0 043 000300 1567 044 000300 0 045 000300 Y 046 000300 N 047 000300 Y 048 000300 0.750 048 A010300 0 048 A020300 0.000 048 B010300 0 PAGE 16 048 B020300 0.000 048 C010300 0 048 C020300 0.000 048 D010300 0 048 D020300 0.000 048 E010300 0 048 E020300 0.000 048 F010300 0 048 F020300 0.000 048 G010300 0 048 G020300 0.000 048 H010300 0 048 H020300 0.000 048 I010300 0 048 I020300 0.000 048 J010300 0 048 J020300 0.000 048 K010300 0 048 K020300 0.000 055 A000300 N 055 B000300 N 056 000300 Y 057 000300 N 058 A000300 N 059 000300 Y 060 A000300 Y 060 B000300 N 061 000300 2500 066 A000300 Y 066 B000300 N 066 C000300 N 066 D000300 Y 066 E000300 N 066 F000300 N 066 G000300 N 067 000300 N 068 A000300 Y 068 B000300 Y 069 000300 N 070 A010300 Y 070 A020300 N 070 B010300 N 070 B020300 N 070 C010300 N 070 C020300 N 070 D010300 N 070 D020300 N 070 E010300 Y 070 E020300 N 070 F010300 Y 070 F020300 N PAGE 17 070 G010300 Y 070 G020300 N 070 H010300 N 070 H020300 N 070 I010300 Y 070 I020300 N 070 J010300 Y 070 J020300 Y 070 K010300 Y 070 K020300 N 070 L010300 Y 070 L020300 Y 070 M010300 Y 070 M020300 Y 070 N010300 Y 070 N020300 N 070 O010300 Y 070 O020300 N 070 P010300 N 070 P020300 N 070 Q010300 Y 070 Q020300 N 070 R010300 Y 070 R020300 N 071 A000300 197132 071 B000300 16481 071 C000300 457098 071 D000300 4 072 A000300 12 072 B000300 374 072 C000300 3865 072 D000300 0 072 E000300 0 072 F000300 4093 072 G000300 145 072 H000300 0 072 I000300 1120 072 J000300 253 072 K000300 0 072 L000300 75 072 M000300 20 072 N000300 135 072 O000300 0 072 P000300 0 072 Q000300 125 072 R000300 56 072 S000300 27 072 T000300 1567 072 U000300 22 072 V000300 124 072 W000300 181 PAGE 18 072 X000300 7943 072 Y000300 0 072 Z000300 -3704 072AA000300 13582 072BB000300 927 072CC010300 35777 072CC020300 0 072DD010300 13678 072DD020300 2387 072EE000300 0 073 A010300 0.0000 073 A020300 0.0000 073 B000300 0.0000 073 C000300 0.0000 074 A000300 70 074 B000300 0 074 C000300 28515 074 D000300 82775 074 E000300 10663 074 F000300 473847 074 G000300 0 074 H000300 0 074 I000300 89692 074 J000300 571 074 K000300 0 074 L000300 4036 074 M000300 10 074 N000300 690179 074 O000300 4838 074 P000300 619 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 1641 074 S000300 0 074 T000300 683081 074 U010300 30665 074 U020300 9943 074 V010300 0.00 074 V020300 0.00 074 W000300 0.0000 074 X000300 28568 074 Y000300 0 075 A000300 0 075 B000300 549625 076 000300 0.00 008 A000501 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000501 A 008 C000501 801-50659 008 D010501 NEW YORK PAGE 19 008 D020501 NY 008 D030501 10105 008 D040501 4300 028 A010500 1481 028 A020500 0 028 A030500 0 028 A040500 995 028 B010500 1255 028 B020500 0 028 B030500 0 028 B040500 762 028 C010500 1663 028 C020500 0 028 C030500 0 028 C040500 1213 028 D010500 1314 028 D020500 0 028 D030500 0 028 D040500 1950 028 E010500 3422 028 E020500 0 028 E030500 0 028 E040500 1050 028 F010500 3296 028 F020500 0 028 F030500 0 028 F040500 1043 028 G010500 12431 028 G020500 0 028 G030500 0 028 G040500 7013 028 H000500 10265 029 000500 Y 030 A000500 60 030 B000500 5.00 030 C000500 0.00 031 A000500 26 031 B000500 0 032 000500 34 033 000500 0 034 000500 Y 035 000500 13 036 A000500 N 036 B000500 0 037 000500 Y 038 000500 12 039 000500 Y 040 000500 Y 041 000500 Y 042 A000500 0 042 B000500 0 PAGE 20 042 C000500 100 042 D000500 0 042 E000500 0 042 F000500 0 042 G000500 0 042 H000500 0 043 000500 318 044 000500 0 045 000500 Y 046 000500 N 047 000500 Y 048 000500 0.750 048 A010500 0 048 A020500 0.000 048 B010500 0 048 B020500 0.000 048 C010500 0 048 C020500 0.000 048 D010500 0 048 D020500 0.000 048 E010500 0 048 E020500 0.000 048 F010500 0 048 F020500 0.000 048 G010500 0 048 G020500 0.000 048 H010500 0 048 H020500 0.000 048 I010500 0 048 I020500 0.000 048 J010500 0 048 J020500 0.000 048 K010500 0 048 K020500 0.000 055 A000500 Y 055 B000500 N 056 000500 Y 057 000500 N 058 A000500 N 059 000500 Y 060 A000500 Y 060 B000500 Y 061 000500 2500 066 A000500 Y 066 B000500 N 066 C000500 N 066 D000500 Y 066 E000500 N 066 F000500 N 066 G000500 N 067 000500 N PAGE 21 068 A000500 N 068 B000500 N 069 000500 N 070 A010500 Y 070 A020500 N 070 B010500 N 070 B020500 N 070 C010500 N 070 C020500 N 070 D010500 N 070 D020500 N 070 E010500 Y 070 E020500 N 070 F010500 Y 070 F020500 N 070 G010500 N 070 G020500 N 070 H010500 N 070 H020500 N 070 I010500 N 070 I020500 N 070 J010500 Y 070 J020500 Y 070 K010500 Y 070 K020500 N 070 L010500 Y 070 L020500 Y 070 M010500 Y 070 M020500 Y 070 N010500 Y 070 N020500 N 070 O010500 Y 070 O020500 N 070 P010500 N 070 P020500 N 070 Q010500 Y 070 Q020500 N 070 R010500 Y 070 R020500 N 071 A000500 26790 071 B000500 22744 071 C000500 96923 071 D000500 23 072 A000500 12 072 B000500 2124 072 C000500 1858 072 D000500 0 072 E000500 0 072 F000500 968 072 G000500 34 072 H000500 0 PAGE 22 072 I000500 240 072 J000500 27 072 K000500 0 072 L000500 8 072 M000500 5 072 N000500 60 072 O000500 0 072 P000500 0 072 Q000500 49 072 R000500 36 072 S000500 4 072 T000500 318 072 U000500 0 072 V000500 21 072 W000500 69 072 X000500 1839 072 Y000500 0 072 Z000500 2143 072AA000500 6092 072BB000500 714 072CC010500 10222 072CC020500 0 072DD010500 1063 072DD020500 1395 072EE000500 2808 073 A010500 0.0000 073 A020500 0.0000 073 B000500 0.3200 073 C000500 0.0000 074 A000500 13 074 B000500 0 074 C000500 35207 074 D000500 18042 074 E000500 2798 074 F000500 88238 074 G000500 0 074 H000500 0 074 I000500 0 074 J000500 0 074 K000500 0 074 L000500 1057 074 M000500 2 074 N000500 145357 074 O000500 0 074 P000500 129 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 218 074 S000500 0 PAGE 23 074 T000500 145010 074 U010500 4469 074 U020500 5902 074 V010500 0.00 074 V020500 0.00 074 W000500 0.0000 074 X000500 3896 074 Y000500 0 075 A000500 0 075 B000500 129189 076 000500 0.00 008 A000601 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000601 A 008 C000601 801-50659 008 D010601 NEW YORK 008 D020601 NY 008 D030601 10105 008 D040601 4300 008 A000602 IRIDIAN ASSET MANAGEMENT LLC 008 B000602 S 008 C000602 801-50661 008 D010602 WESTPORT 008 D020602 CT 008 D030602 06880 028 A010600 9712 028 A020600 0 028 A030600 0 028 A040600 11404 028 B010600 11037 028 B020600 0 028 B030600 0 028 B040600 15131 028 C010600 9010 028 C020600 0 028 C030600 0 028 C040600 17431 028 D010600 6742 028 D020600 0 028 D030600 0 028 D040600 6877 028 E010600 6567 028 E020600 0 028 E030600 0 028 E040600 5355 028 F010600 7187 028 F020600 0 028 F030600 0 028 F040600 5445 028 G010600 50255 028 G020600 0 028 G030600 0 PAGE 24 028 G040600 61643 028 H000600 6784 029 000600 Y 030 A000600 35 030 B000600 5.00 030 C000600 0.00 031 A000600 18 031 B000600 0 032 000600 17 033 000600 0 034 000600 Y 035 000600 3 036 A000600 N 036 B000600 0 037 000600 Y 038 000600 39 039 000600 Y 040 000600 Y 041 000600 Y 042 A000600 0 042 B000600 0 042 C000600 100 042 D000600 0 042 E000600 0 042 F000600 0 042 G000600 0 042 H000600 0 043 000600 1629 044 000600 0 045 000600 Y 046 000600 N 047 000600 Y 048 000600 1.000 048 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 PAGE 25 048 J010600 0 048 J020600 0.000 048 K010600 0 048 K020600 0.000 055 A000600 Y 055 B000600 N 056 000600 Y 057 000600 N 058 A000600 N 059 000600 Y 060 A000600 N 060 B000600 N 061 000600 2500 066 A000600 Y 066 B000600 N 066 C000600 Y 066 D000600 N 066 E000600 N 066 F000600 N 066 G000600 N 067 000600 N 068 A000600 N 068 B000600 N 069 000600 N 070 A010600 Y 070 A020600 N 070 B010600 Y 070 B020600 Y 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 Y 070 E020600 N 070 F010600 Y 070 F020600 N 070 G010600 Y 070 G020600 N 070 H010600 Y 070 H020600 N 070 I010600 Y 070 I020600 N 070 J010600 Y 070 J020600 N 070 K010600 Y 070 K020600 N 070 L010600 Y 070 L020600 Y 070 M010600 Y 070 M020600 Y 070 N010600 Y PAGE 26 070 N020600 N 070 O010600 Y 070 O020600 N 070 P010600 N 070 P020600 N 070 Q010600 Y 070 Q020600 N 070 R010600 Y 070 R020600 Y 071 A000600 275145 071 B000600 285432 071 C000600 615867 071 D000600 45 072 A000600 12 072 B000600 132 072 C000600 4459 072 D000600 0 072 E000600 488 072 F000600 6123 072 G000600 162 072 H000600 0 072 I000600 530 072 J000600 100 072 K000600 0 072 L000600 61 072 M000600 25 072 N000600 71 072 O000600 0 072 P000600 0 072 Q000600 111 072 R000600 93 072 S000600 28 072 T000600 1629 072 U000600 0 072 V000600 85 072 W000600 75 072 X000600 9093 072 Y000600 0 072 Z000600 -4014 072AA000600 93750 072BB000600 41746 072CC010600 31540 072CC020600 0 072DD010600 0 072DD020600 0 072EE000600 11367 073 A010600 0.0000 073 A020600 0.0000 073 B000600 0.4650 073 C000600 0.0000 074 A000600 557 PAGE 27 074 B000600 0 074 C000600 4283 074 D000600 0 074 E000600 3570 074 F000600 640222 074 G000600 427 074 H000600 0 074 I000600 0 074 J000600 448 074 K000600 0 074 L000600 528 074 M000600 60 074 N000600 650095 074 O000600 3125 074 P000600 685 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 13047 074 R040600 480 074 S000600 0 074 T000600 632758 074 U010600 23309 074 U020600 1254 074 V010600 0.00 074 V020600 0.00 074 W000600 0.0000 074 X000600 6630 074 Y000600 0 075 A000600 0 075 B000600 612427 076 000600 0.00 SIGNATURE SPRITZLER TITLE EX-99.77B 2 nsarletterfromkpmg.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees and Shareholders of First Eagle Funds: In planning and performing our audits of the financial statements of the First Eagle Funds consisting of First Eagle Global Fund, First Eagle Overseas Fund, First Eagle U.S. Value Fund, First Eagle Gold Fund, and First Eagle Fund of America (the "Funds") for the year ended October 31, 2004, we considered their internal control, including control activities for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, not to provide assurance on internal control. The management of the Funds is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. Generally, controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with U.S. generally accepted accounting principles. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in internal control, error or fraud may occur and not be detected. Also, projection of any evaluation of internal control to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation may deteriorate. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. However, we noted no matters involving internal control and its operation, including controls for safeguarding securities that we consider to be material weaknesses as defined above as of October 31, 2004. This report is intended solely for the information and use of management and the Board of Trustees of the 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. KPMG LLP New York, New York December 22, 2004 -----END PRIVACY-ENHANCED MESSAGE-----