-----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, OBMdz2MCgYOSK1PadHerkdtFw/NBRm+lCQW0bxNLQD4Z/ar9aTS0+2JgPZuC85GQ CF+3KNsMazNx/NK7la97eg== 0000906352-07-000010.txt : 20071227 0000906352-07-000010.hdr.sgml : 20071227 20071227170203 ACCESSION NUMBER: 0000906352-07-000010 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20071031 FILED AS OF DATE: 20071227 DATE AS OF CHANGE: 20071227 EFFECTIVENESS DATE: 20071227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST EAGLE FUNDS CENTRAL INDEX KEY: 0000906352 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07762 FILM NUMBER: 071329659 BUSINESS ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2126983137 MAIL ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: FIRST EAGLE FUNDS INC DATE OF NAME CHANGE: 20030103 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 0000906352 S000011211 First Eagle Global Fund C000030894 Class A C000030895 Class I C000030896 Class C 0000906352 S000011212 First Eagle Overseas Fund C000030897 Class A C000030898 Class I C000030899 Class C 0000906352 S000011213 First Eagle U.S. Value Fund C000030900 Class A C000030901 Class I C000030902 Class C 0000906352 S000011214 First Eagle Gold Fund C000030903 Class A C000030904 Class I C000030905 Class C 0000906352 S000011215 First Eagle Fund of America C000030906 Class Y C000030907 Class C C000030908 Class A NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2007 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 AVE 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. BLEICHROEDER ADVISERS, LLC 010 B00AA01 801-50659 010 C01AA01 NEW YORK 010 C02AA01 NY 010 C03AA01 10105 010 C04AA01 4300 011 A00AA01 ASB SECURITIES, LLC 011 B00AA01 8-51483 011 C01AA01 NEW YORK PAGE 2 011 C02AA01 NY 011 C03AA01 10105 011 C04AA01 4300 012 A00AA01 DST SYSTEMS, INC. 012 B00AA01 84-448 012 C01AA01 KANSAS CITY 012 C02AA01 MO 012 C03AA01 64105 013 A00AA01 PRICEWATERHOUSECOOPERS LLP 013 B01AA01 NEW YORK 013 B02AA01 NY 013 B03AA01 10017 014 A00AA01 ASB SECURITIES LLC 014 B00AA01 8-51483 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 5 019 C00AA00 FIRSTEAGLE 020 A000001 DAIWA SECURITIES AMERICAN INC. 020 B000001 13-5680329 020 C000001 2484 020 A000002 COWEN AND COMPANY, LLC 020 B000002 38-3698933 020 C000002 2409 020 A000003 UBS SECURITIES, LLC 020 B000003 13-3873456 020 C000003 2293 020 A000004 CREDIT AGRICOLE CHEUVREUX NORTH AMERICA INC. 020 B000004 13-3867844 020 C000004 2079 020 A000005 NOMURA SECURITIES INTERNATIONAL INC. 020 B000005 13-2642206 020 C000005 1717 020 A000006 SANFORD C. BERNSTEIN & CO., LLC 020 B000006 12-4132953 020 C000006 1616 020 A000007 MERRILL LYNCH & CO. INC. 020 B000007 13-5674085 020 C000007 1337 020 A000008 CALYON SECURITIES 020 B000008 36-2495346 020 C000008 1322 020 A000009 EXANE, INC. 020 B000009 13-3901039 020 C000009 1273 020 A000010 KBC SECURITIES INC. 020 B000010 06-1548680 020 C000010 1253 021 000000 39638 022 A000001 GOLDMAN SACHS GROUP INC. 022 B000001 13-4019460 PAGE 3 022 C000001 68913944 022 D000001 76462 022 A000002 MERRILL LYNCH & CO. INC. 022 B000002 13-5674085 022 C000002 22926204 022 D000002 114984 022 A000003 STATE STREET BANK & TRUST CO. 022 B000003 04-1867445 022 C000003 15398671 022 D000003 0 022 A000004 JP MORGAN CHASE 022 B000004 13-3789046 022 C000004 9357580 022 D000004 0 022 A000005 LEHMAN BROTHERS HOLDINGS INC. 022 B000005 13-2518466 022 C000005 3322745 022 D000005 11481 022 A000006 AMERICAN EXPRESS CREDIT CORP. 022 B000006 11-1988350 022 C000006 2068622 022 D000006 0 022 A000007 BEAR STEARNS & CO. INC. 022 B000007 13-3299429 022 C000007 249249 022 D000007 43783 022 A000008 HSBC SECURITIES USA 022 B000008 13-2650272 022 C000008 230796 022 D000008 21166 022 A000009 BARCLAYS CAPITAL INC. 022 B000009 06-1031656 022 C000009 129460 022 D000009 54909 022 A000010 UBS SECURITIES, LLC 022 B000010 13-3873456 022 C000010 110251 022 D000010 22173 023 C000000 122814872 023 D000000 536408 024 00AA00 N 026 A000000 N 026 B000000 Y 026 C000000 N 026 D000000 Y 026 E000000 N 026 F000000 N 026 G010000 N 026 G020000 N 026 H000000 N 027 000000 Y PAGE 4 049 00AA00 N 050 00AA00 N 051 00AA00 N 052 00AA00 N 053 A00AA00 N 054 A00AA00 N 054 B00AA00 N 054 C00AA00 N 054 D00AA00 N 054 E00AA00 N 054 F00AA00 N 054 G00AA00 N 054 H00AA00 Y 054 I00AA00 N 054 J00AA00 N 054 K00AA00 N 054 L00AA00 N 054 M00AA00 Y 054 N00AA00 N 054 O00AA00 N 062 A00AA00 N 062 B00AA00 0.0 062 C00AA00 0.0 062 D00AA00 0.0 062 E00AA00 0.0 062 F00AA00 0.0 062 G00AA00 0.0 062 H00AA00 0.0 062 I00AA00 0.0 062 J00AA00 0.0 062 K00AA00 0.0 062 L00AA00 0.0 062 M00AA00 0.0 062 N00AA00 0.0 062 O00AA00 0.0 062 P00AA00 0.0 062 Q00AA00 0.0 062 R00AA00 0.0 077 A000000 Y 077 B000000 Y 080 A00AA00 VIGILANT INSURANCE COMPANY 080 C00AA00 3250 081 A00AA00 Y 081 B00AA00 1 082 A00AA00 N 082 B00AA00 0 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y PAGE 5 085 B00AA00 N 008 A000101 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000101 A 008 C000101 801-50659 008 D010101 NEW YORK 008 D020101 NY 008 D030101 10105 008 D040101 4300 015 A000101 DEUTSCHE BANK AG 015 B000101 S 015 C010101 BRUSSELS 015 D010101 BELGIUM 015 E040101 X 015 A000102 BANK OF TAIWAN 015 B000102 S 015 C010102 TAIPEI 015 D010102 TAIWAN 015 E040102 X 028 A010100 154254 028 A020100 0 028 A030100 30 028 A040100 237688 028 B010100 132006 028 B020100 0 028 B030100 17 028 B040100 218077 028 C010100 128239 028 C020100 0 028 C030100 38 028 C040100 194338 028 D010100 163719 028 D020100 0 028 D030100 16 028 D040100 347317 028 E010100 107594 028 E020100 0 028 E030100 37 028 E040100 201880 028 F010100 278644 028 F020100 0 028 F030100 0 028 F040100 412057 028 G010100 964456 028 G020100 0 028 G030100 138 028 G040100 1611357 028 H000100 722235 029 000100 Y 030 A000100 1681 030 B000100 5.00 030 C000100 0.00 PAGE 6 031 A000100 887 031 B000100 0 032 000100 794 033 000100 0 034 000100 Y 035 000100 277 036 A000100 N 036 B000100 0 037 000100 Y 038 000100 368 039 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 72104 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 PAGE 7 056 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 066 C000100 N 066 D000100 Y 066 E000100 N 066 F000100 N 066 G000100 N 067 000100 N 068 A000100 N 068 B000100 N 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 PAGE 8 070 Q020100 N 070 R010100 N 070 R020100 N 071 A000100 6596324 071 B000100 7166027 071 C000100 17553270 071 D000100 38 072 A000100 12 072 B000100 258717 072 C000100 272534 072 D000100 0 072 E000100 460 072 F000100 158616 072 G000100 4030 072 H000100 0 072 I000100 14164 072 J000100 1689 072 K000100 0 072 L000100 1893 072 M000100 533 072 N000100 436 072 O000100 0 072 P000100 0 072 Q000100 995 072 R000100 539 072 S000100 461 072 T000100 72104 072 U000100 0 072 V000100 0 072 W000100 13701 072 X000100 269161 072 Y000100 0 072 Z000100 262550 072AA000100 2376748 072BB000100 147597 072CC010100 753238 072CC020100 0 072DD010100 301071 072DD020100 165756 072EE000100 1464469 073 A010100 0.0000 073 A020100 0.0000 073 B000100 3.6300 073 C000100 0.0000 074 A000100 4175 074 B000100 0 074 C000100 4173099 074 D000100 1195713 074 E000100 435763 074 F000100 15564089 074 G000100 0 PAGE 9 074 H000100 0 074 I000100 992494 074 J000100 4296 074 K000100 0 074 L000100 75568 074 M000100 399 074 N000100 22445596 074 O000100 67835 074 P000100 21753 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 118716 074 S000100 0 074 T000100 22237292 074 U010100 263273 074 U020100 173059 074 V010100 0.00 074 V020100 0.00 074 W000100 0.0000 074 X000100 338664 074 Y000100 0 075 A000100 0 075 B000100 21132925 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 015 A000201 DEUTSCHE BANK AG 015 B000201 S 015 C010201 BRUSSELS 015 D010201 BELGIUM 015 E040201 X 015 A000202 BANK OF TAIWAN 015 B000202 S 015 C010202 TAIPEI 015 D010202 TAIWAN 015 E040202 X 028 A010200 87967 028 A020200 0 028 A030200 19 028 A040200 308169 028 B010200 74146 028 B020200 0 028 B030200 1 028 B040200 237044 PAGE 10 028 C010200 79340 028 C020200 0 028 C030200 27 028 C040200 222791 028 D010200 73702 028 D020200 0 028 D030200 9 028 D040200 235845 028 E010200 59154 028 E020200 0 028 E030200 134 028 E040200 299350 028 F010200 120251 028 F020200 0 028 F030200 0 028 F040200 515349 028 G010200 494560 028 G020200 0 028 G030200 190 028 G040200 1818548 028 H000200 314673 029 000200 Y 030 A000200 179 030 B000200 5.00 030 C000200 0.00 031 A000200 114 031 B000200 0 032 000200 65 033 000200 0 034 000200 Y 035 000200 52 036 A000200 N 036 B000200 0 037 000200 Y 038 000200 286 039 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 24119 044 000200 0 045 000200 Y 046 000200 N 047 000200 Y PAGE 11 048 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 0.000 048 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 PAGE 12 070 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 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 3237382 071 B000200 3354055 071 C000200 9440088 071 D000200 34 072 A000200 12 072 B000200 140407 072 C000200 164667 072 D000200 0 072 E000200 418 072 F000200 86137 072 G000200 2201 072 H000200 0 072 I000200 6398 072 J000200 2188 072 K000200 0 072 L000200 884 072 M000200 295 072 N000200 219 072 O000200 0 072 P000200 0 072 Q000200 540 072 R000200 135 072 S000200 261 PAGE 13 072 T000200 24119 072 U000200 0 072 V000200 0 072 W000200 3191 072 X000200 126568 072 Y000200 0 072 Z000200 178924 072AA000200 1569625 072BB000200 86576 072CC010200 248571 072CC020200 0 072DD010200 188065 072DD020200 169676 072EE000200 899330 073 A010200 0.0000 073 A020200 0.0000 073 B000200 2.2000 073 C000200 0.0000 074 A000200 2040 074 B000200 0 074 C000200 1444465 074 D000200 541452 074 E000200 286836 074 F000200 8398620 074 G000200 0 074 H000200 0 074 I000200 518695 074 J000200 5969 074 K000200 0 074 L000200 38613 074 M000200 361 074 N000200 11237051 074 O000200 18275 074 P000200 9560 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 90111 074 S000200 0 074 T000200 11119105 074 U010200 212651 074 U020200 182390 074 V010200 0.00 074 V020200 0.00 074 W000200 0.0000 074 X000200 102420 074 Y000200 0 075 A000200 0 075 B000200 11607025 076 000200 0.00 PAGE 14 008 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 015 A000301 DEUTSCHE BANK AG 015 B000301 S 015 C010301 BRUSSELS 015 D010301 BELGIUM 015 E040301 X 015 A000302 BANK OF TAIWAN 015 B000302 S 015 C010302 TAIPEI 015 D010302 TAIWAN 015 E040302 X 028 A010300 5550 028 A020300 0 028 A030300 2 028 A040300 25410 028 B010300 5007 028 B020300 0 028 B030300 3 028 B040300 21373 028 C010300 4341 028 C020300 0 028 C030300 0 028 C040300 20792 028 D010300 4922 028 D020300 0 028 D030300 1 028 D040300 31718 028 E010300 11074 028 E020300 0 028 E030300 1 028 E040300 21404 028 F010300 23373 028 F020300 0 028 F030300 0 028 F040300 31413 028 G010300 54267 028 G020300 0 028 G030300 7 028 G040300 152110 028 H000300 49460 029 000300 Y 030 A000300 84 030 B000300 5.00 030 C000300 0.00 031 A000300 56 PAGE 15 031 B000300 0 032 000300 28 033 000300 0 034 000300 Y 035 000300 30 036 A000300 N 036 B000300 0 037 000300 Y 038 000300 39 039 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 3109 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 0 048 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 PAGE 16 057 000300 N 058 A000300 N 059 000300 Y 060 A000300 N 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 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 PAGE 17 070 R010300 Y 070 R020300 N 071 A000300 169332 071 B000300 289105 071 C000300 1034239 071 D000300 16 072 A000300 12 072 B000300 1952 072 C000300 4964 072 D000300 0 072 E000300 0 072 F000300 8026 072 G000300 209 072 H000300 0 072 I000300 1172 072 J000300 280 072 K000300 0 072 L000300 162 072 M000300 27 072 N000300 77 072 O000300 0 072 P000300 0 072 Q000300 51 072 R000300 89 072 S000300 24 072 T000300 3109 072 U000300 0 072 V000300 0 072 W000300 425 072 X000300 13651 072 Y000300 0 072 Z000300 -6736 072AA000300 98428 072BB000300 17353 072CC010300 277312 072CC020300 0 072DD010300 24195 072DD020300 8963 072EE000300 141446 073 A010300 0.0000 073 A020300 0.0000 073 B000300 3.0600 073 C000300 0.0000 074 A000300 1 074 B000300 0 074 C000300 31626 074 D000300 0 074 E000300 0 074 F000300 946296 074 G000300 0 074 H000300 0 PAGE 18 074 I000300 274122 074 J000300 14927 074 K000300 0 074 L000300 2957 074 M000300 33 074 N000300 1269961 074 O000300 14878 074 P000300 1095 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 2084 074 S000300 0 074 T000300 1251904 074 U010300 32627 074 U020300 13334 074 V010300 0.00 074 V020300 0.00 074 W000300 0.0000 074 X000300 28814 074 Y000300 0 075 A000300 0 075 B000300 1080916 076 000300 0.00 008 A000501 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000501 A 008 C000501 801-50659 008 D010501 NEW YORK 008 D020501 NY 008 D030501 10105 008 D040501 4300 028 A010500 16864 028 A020500 0 028 A030500 9 028 A040500 27207 028 B010500 13962 028 B020500 0 028 B030500 2 028 B040500 12238 028 C010500 13325 028 C020500 0 028 C030500 2 028 C040500 9672 028 D010500 14616 028 D020500 0 028 D030500 1 028 D040500 11289 028 E010500 9301 028 E020500 0 028 E030500 2 PAGE 19 028 E040500 7664 028 F010500 9151 028 F020500 0 028 F030500 0 028 F040500 50663 028 G010500 77219 028 G020500 0 028 G030500 16 028 G040500 118733 028 H000500 71315 029 000500 Y 030 A000500 221 030 B000500 5.00 030 C000500 0.00 031 A000500 112 031 B000500 0 032 000500 109 033 000500 0 034 000500 Y 035 000500 26 036 A000500 N 036 B000500 0 037 000500 Y 038 000500 45 039 000500 Y 040 000500 Y 041 000500 Y 042 A000500 0 042 B000500 0 042 C000500 100 042 D000500 0 042 E000500 0 042 F000500 0 042 G000500 0 042 H000500 0 043 000500 2350 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 PAGE 20 048 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 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 N 070 F020500 N 070 G010500 N 070 G020500 N 070 H010500 N 070 H020500 N 070 I010500 N 070 I020500 N 070 J010500 Y PAGE 21 070 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 307455 071 B000500 145490 071 C000500 447119 071 D000500 33 072 A000500 12 072 B000500 15142 072 C000500 5653 072 D000500 0 072 E000500 37 072 F000500 4812 072 G000500 120 072 H000500 0 072 I000500 834 072 J000500 -2 072 K000500 0 072 L000500 93 072 M000500 16 072 N000500 102 072 O000500 0 072 P000500 0 072 Q000500 33 072 R000500 53 072 S000500 13 072 T000500 2350 072 U000500 0 072 V000500 0 072 W000500 522 072 X000500 8946 072 Y000500 0 072 Z000500 11886 072AA000500 29652 072BB000500 2307 072CC010500 28497 072CC020500 0 PAGE 22 072DD010500 4872 072DD020500 4439 072EE000500 22453 073 A010500 0.0000 073 A020500 0.0000 073 B000500 0.6600 073 C000500 0.0000 074 A000500 0 074 B000500 0 074 C000500 116804 074 D000500 111299 074 E000500 8881 074 F000500 404990 074 G000500 0 074 H000500 0 074 I000500 31281 074 J000500 98 074 K000500 0 074 L000500 4604 074 M000500 70 074 N000500 678027 074 O000500 13398 074 P000500 706 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 2384 074 S000500 0 074 T000500 661539 074 U010500 19027 074 U020500 19911 074 V010500 0.00 074 V020500 0.00 074 W000500 0.0000 074 X000500 18725 074 Y000500 0 075 A000500 0 075 B000500 637149 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 008 B000602 S 008 C000602 801-50661 008 D010602 WESTPORT PAGE 23 008 D020602 CT 008 D030602 06880 015 A000601 DEUTSCHE BANK AG 015 B000601 S 015 C010601 BRUSSELS 015 D010601 BELGIUM 015 E040601 X 028 A010600 10192 028 A020600 0 028 A030600 2 028 A040600 6909 028 B010600 7999 028 B020600 0 028 B030600 1 028 B040600 6960 028 C010600 11007 028 C020600 0 028 C030600 1 028 C040600 12713 028 D010600 13122 028 D020600 0 028 D030600 1 028 D040600 9302 028 E010600 22308 028 E020600 0 028 E030600 5 028 E040600 5684 028 F010600 17405 028 F020600 0 028 F030600 0 028 F040600 11854 028 G010600 82033 028 G020600 0 028 G030600 10 028 G040600 53422 028 H000600 34863 029 000600 Y 030 A000600 49 030 B000600 5.00 030 C000600 0.00 031 A000600 25 031 B000600 0 032 000600 25 033 000600 0 034 000600 Y 035 000600 6 036 A000600 N 036 B000600 0 037 000600 Y 038 000600 24 039 000600 Y PAGE 24 040 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 2318 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 0.000 048 J010600 0 048 J020600 0.000 048 K010600 0 048 K020600 0.000 055 A000600 N 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 PAGE 25 066 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 Y 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 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 N 070 P010600 N 070 P020600 N 070 Q010600 Y 070 Q020600 N 070 R010600 Y 070 R020600 N 071 A000600 426439 071 B000600 388723 071 C000600 773430 071 D000600 50 072 A000600 12 072 B000600 2614 072 C000600 10893 072 D000600 0 PAGE 26 072 E000600 0 072 F000600 8160 072 G000600 157 072 H000600 0 072 I000600 796 072 J000600 1 072 K000600 0 072 L000600 68 072 M000600 21 072 N000600 89 072 O000600 0 072 P000600 0 072 Q000600 1 072 R000600 71 072 S000600 28 072 T000600 2318 072 U000600 0 072 V000600 0 072 W000600 164 072 X000600 11874 072 Y000600 0 072 Z000600 1633 072AA000600 143753 072BB000600 56079 072CC010600 66112 072CC020600 0 072DD010600 0 072DD020600 0 072EE000600 93598 073 A010600 0.0000 073 A020600 0.0000 073 B000600 3.4800 073 C000600 0.0000 074 A000600 0 074 B000600 34077 074 C000600 0 074 D000600 0 074 E000600 0 074 F000600 891669 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 1624 074 K000600 0 074 L000600 654 074 M000600 184 074 N000600 928208 074 O000600 5676 074 P000600 999 074 Q000600 0 074 R010600 0 PAGE 27 074 R020600 0 074 R030600 17594 074 R040600 1024 074 S000600 0 074 T000600 902915 074 U010600 25006 074 U020600 5136 074 V010600 0.00 074 V020600 0.00 074 W000600 0.0000 074 X000600 10313 074 Y000600 0 075 A000600 0 075 B000600 817328 076 000600 0.00 SIGNATURE STEFANIE HEMPSTEAD TITLE TREASURER EX-99.77B 2 nsarbfef103107.txt To the Shareholders and Board ofTrustees of First Eagle Funds: In planning and performing our audit of the financial statements of First Eagle Global Fund, First Eagle Overseas Fund, FirstEagle U.S. Value Fund, First Eagle Gold Fund and First Eagle Fund of America (the Funds') as of and for the year ended October 31, 2007, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Funds 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 Funds' internal control over financial reporting. Accordingly, we did not express an opinion on the effectiveness of the Funds' internal control over financial reporting. 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 fund'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. Such internal control over financial reporting includes policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund'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 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 fund's ability to initiate, authorize, record, process or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the fund's annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a control deficiency, or combination of control 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 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 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 Funds 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, 2007. This report is intended solely for the information and use of management, Board of Trustees, and Shareholders and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. PricewaterhouseCoopers LLP New York, New YorkDecember 21, 2007 -----END PRIVACY-ENHANCED MESSAGE-----