-----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, Ph3rD/OkbfB4JP5eUhmFVOFTZ3q3ZsTqcLlaWrHY5/9D5VXvyPsjfYJpXGIf1z2H yrhbZiC5VUG005Zl7zjSSQ== 0000906352-08-000012.txt : 20081230 0000906352-08-000012.hdr.sgml : 20081230 20081230155420 ACCESSION NUMBER: 0000906352-08-000012 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20081031 FILED AS OF DATE: 20081230 DATE AS OF CHANGE: 20081230 EFFECTIVENESS DATE: 20081230 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: 081275873 BUSINESS ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2126322898 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 10/31/2008 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 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 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 5 019 C00AA00 FIRSTEAGLE 020 A000001 DAIWA SECURITIES AMERICA INC. 020 B000001 13-5680329 020 C000001 2063 020 A000002 COWEN & COMPANY LLC 020 B000002 38-3698933 020 C000002 1850 020 A000003 CALYON SECURITIES USA INC. 020 B000003 13-2602298 020 C000003 1827 020 A000004 NOMURA SECURITIES INTERNATIONAL INC. 020 B000004 13-2642206 020 C000004 1470 020 A000005 VONTOBEL SECURITIES LIMITED 020 B000005 13-3444519 020 C000005 1421 020 A000006 SANFORD C. BERNSTEIN & COMPANY., LLC 020 B000006 13-4132953 020 C000006 1380 020 A000007 KBC SECURITIES INC. 020 B000007 06-1548680 020 C000007 1151 020 A000008 EXANE, INC. 020 B000008 13-3901039 020 C000008 1108 020 A000009 SAMSUNG SECURITIES AMERICA, INC. 020 B000009 22-3493352 020 C000009 1027 020 A000010 CIBC WORLD MARKETS CORP. 020 B000010 13-2798343 020 C000010 997 021 000000 33143 022 A000001 GOLDMAN SACHS & COMPANY 022 B000001 13-5108880 022 C000001 56111435 022 D000001 464525 PAGE 3 022 A000002 MERRILL LYNCH & COMPANY INC. 022 B000002 13-2740599 022 C000002 15201452 022 D000002 59661 022 A000003 STATE STREET BANK & TRUST CO. 022 B000003 04-1867445 022 C000003 7584351 022 D000003 0 022 A000004 LEHMAN BROTHERS INC. 022 B000004 13-2518466 022 C000004 842008 022 D000004 287236 022 A000005 UNITED STATES TREASURY BILLS 022 C000005 707373 022 D000005 0 022 A000006 BARCLAYS CAPITAL INC. 022 B000006 06-1031656 022 C000006 437560 022 D000006 216063 022 A000007 UBS SECURITIES LLC 022 B000007 13-3873456 022 C000007 33394 022 D000007 212145 022 A000008 JP MORGAN CHASE & COMPANY 022 B000008 13-3789046 022 C000008 218412 022 D000008 0 022 A000009 MORGAN STANLEY & COMPANY INC. 022 B000009 13-2655998 022 C000009 213904 022 D000009 0 022 A000010 PHOENIXTEC POWER COMPANY, LIMITED 022 C000010 0 022 D000010 110779 023 C000000 81565455 023 D000000 1616881 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 049 00AA00 N 050 00AA00 N 051 00AA00 N 052 00AA00 N PAGE 4 053 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 078 000000 N 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 085 B00AA00 N 008 A000101 ARNHOLD AND S. BLEICHROEDER ADVISERS, LLC 008 B000101 A PAGE 5 008 C000101 801-50659 008 D010101 NEW YORK 008 D020101 NY 008 D030101 10105 008 D040101 4300 028 A010100 801361 028 A020100 0 028 A030100 195 028 A040100 204768 028 B010100 728911 028 B020100 0 028 B030100 34 028 B040100 216020 028 C010100 611149 028 C020100 0 028 C030100 101 028 C040100 421873 028 D010100 433523 028 D020100 0 028 D030100 128 028 D040100 304541 028 E010100 592468 028 E020100 0 028 E030100 77 028 E040100 875869 028 F010100 415143 028 F020100 0 028 F030100 520 028 F040100 1267492 028 G010100 3582555 028 G020100 0 028 G030100 1055 028 G040100 3290563 028 H000100 2652372 029 000100 Y 030 A000100 3243 030 B000100 5.00 030 C000100 0.00 031 A000100 1908 031 B000100 0 032 000100 1336 033 000100 0 034 000100 Y 035 000100 873 036 A000100 N 036 B000100 0 037 000100 Y 038 000100 1656 039 000100 Y 040 000100 Y 041 000100 Y PAGE 6 042 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 73563 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 066 C000100 N 066 D000100 Y 066 E000100 N 066 F000100 N PAGE 7 066 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 N 070 E020100 N 070 F010100 N 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 N 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 N 070 Q020100 N 070 R010100 N 070 R020100 N 071 A000100 9909242 071 B000100 5579332 071 C000100 18792127 071 D000100 30 072 A000100 12 072 B000100 184767 072 C000100 382135 072 D000100 0 072 E000100 67 072 F000100 162362 PAGE 8 072 G000100 4400 072 H000100 0 072 I000100 17079 072 J000100 3464 072 K000100 0 072 L000100 1669 072 M000100 686 072 N000100 466 072 O000100 0 072 P000100 0 072 Q000100 1031 072 R000100 247 072 S000100 390 072 T000100 73563 072 U000100 0 072 V000100 0 072 W000100 14435 072 X000100 279792 072 Y000100 0 072 Z000100 287177 072AA000100 1390592 072BB000100 818784 072CC010100 0 072CC020100 6731622 072DD010100 279366 072DD020100 150666 072EE000100 1904611 073 A010100 0.0000 073 A020100 0.0000 073 B000100 4.3910 073 C000100 0.0000 074 A000100 3140 074 B000100 0 074 C000100 1077018 074 D000100 1290923 074 E000100 194446 074 F000100 13224035 074 G000100 0 074 H000100 0 074 I000100 904715 074 J000100 8109 074 K000100 0 074 L000100 679189 074 M000100 538 074 N000100 17382113 074 O000100 12625 074 P000100 17844 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 PAGE 9 074 R040100 46816 074 S000100 0 074 T000100 17304828 074 U010100 284037 074 U020100 219704 074 V010100 0.00 074 V020100 0.00 074 W000100 0.0000 074 X000100 400429 074 Y000100 0 075 A000100 0 075 B000100 21706009 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 211298 028 A020200 0 028 A030200 54 028 A040200 154196 028 B010200 171995 028 B020200 0 028 B030200 17 028 B040200 126699 028 C010200 159198 028 C020200 0 028 C030200 36 028 C040200 215510 028 D010200 138152 028 D020200 0 028 D030200 41 028 D040200 212880 028 E010200 260535 028 E020200 0 028 E030200 22 028 E040200 375506 028 F010200 213744 028 F020200 0 028 F030200 282 028 F040200 633998 028 G010200 1154922 028 G020200 0 028 G030200 452 028 G040200 1718789 028 H000200 705800 029 000200 Y 030 A000200 541 PAGE 10 030 B000200 5.00 030 C000200 0.00 031 A000200 346 031 B000200 0 032 000200 195 033 000200 0 034 000200 Y 035 000200 97 036 A000200 N 036 B000200 0 037 000200 Y 038 000200 689 039 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 20422 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 0.000 048 J010200 0 048 J020200 0.000 048 K010200 0 048 K020200 0.000 PAGE 11 055 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 N 070 E020200 N 070 F010200 N 070 F020200 N 070 G010200 N 070 G020200 N 070 H010200 N 070 H020200 N 070 I010200 N 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 PAGE 12 070 P020200 N 070 Q010200 N 070 Q020200 N 070 R010200 Y 070 R020200 N 071 A000200 1297663 071 B000200 2315884 071 C000200 8255057 071 D000200 16 072 A000200 12 072 B000200 56364 072 C000200 184910 072 D000200 0 072 E000200 44 072 F000200 67137 072 G000200 1860 072 H000200 0 072 I000200 6653 072 J000200 2510 072 K000200 0 072 L000200 684 072 M000200 299 072 N000200 192 072 O000200 0 072 P000200 0 072 Q000200 476 072 R000200 111 072 S000200 214 072 T000200 20422 072 U000200 0 072 V000200 0 072 W000200 2809 072 X000200 103367 072 Y000200 0 072 Z000200 137951 072AA000200 722157 072BB000200 408483 072CC010200 0 072CC020200 3144943 072DD010200 180190 072DD020200 149779 072EE000200 1193096 073 A010200 0.0000 073 A020200 0.0000 073 B000200 3.1530 073 C000200 0.0000 074 A000200 958 074 B000200 0 074 C000200 439894 074 D000200 244731 074 E000200 110890 PAGE 13 074 F000200 4711714 074 G000200 0 074 H000200 0 074 I000200 418514 074 J000200 7764 074 K000200 0 074 L000200 374408 074 M000200 472 074 N000200 6309345 074 O000200 5155 074 P000200 5677 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 75772 074 S000200 0 074 T000200 6222741 074 U010200 204358 074 U020200 156565 074 V010200 0.00 074 V020200 0.00 074 W000200 0.0000 074 X000200 114248 074 Y000200 0 075 A000200 0 075 B000200 9022708 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 13550 028 A020300 0 028 A030300 23 028 A040300 19853 028 B010300 10195 028 B020300 0 028 B030300 4 028 B040300 26496 028 C010300 22465 028 C020300 0 028 C030300 2 028 C040300 23818 028 D010300 17417 028 D020300 0 028 D030300 15 028 D040300 39050 PAGE 14 028 E010300 51633 028 E020300 0 028 E030300 17 028 E040300 54610 028 F010300 42339 028 F020300 0 028 F030300 41 028 F040300 34950 028 G010300 157599 028 G020300 0 028 G030300 102 028 G040300 198777 028 H000300 135220 029 000300 Y 030 A000300 206 030 B000300 5.00 030 C000300 0.00 031 A000300 152 031 B000300 0 032 000300 55 033 000300 0 034 000300 Y 035 000300 75 036 A000300 N 036 B000300 0 037 000300 Y 038 000300 153 039 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 3375 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 PAGE 15 048 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 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 PAGE 16 070 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 N 070 Q020300 N 070 R010300 Y 070 R020300 N 071 A000300 94811 071 B000300 185312 071 C000300 1084260 071 D000300 9 072 A000300 12 072 B000300 630 072 C000300 8341 072 D000300 0 072 E000300 18 072 F000300 8278 072 G000300 223 072 H000300 0 072 I000300 1280 072 J000300 315 072 K000300 0 072 L000300 117 072 M000300 39 072 N000300 104 072 O000300 0 072 P000300 0 072 Q000300 58 072 R000300 77 072 S000300 21 072 T000300 3375 072 U000300 0 072 V000300 0 072 W000300 476 072 X000300 14363 072 Y000300 0 072 Z000300 -5374 072AA000300 65986 PAGE 17 072BB000300 14109 072CC010300 0 072CC020300 530308 072DD010300 25075 072DD020300 8662 072EE000300 42567 073 A010300 0.0000 073 A020300 0.0000 073 B000300 0.9550 073 C000300 0.0000 074 A000300 1 074 B000300 0 074 C000300 29744 074 D000300 9020 074 E000300 0 074 F000300 384013 074 G000300 0 074 H000300 0 074 I000300 235325 074 J000300 2302 074 K000300 0 074 L000300 5034 074 M000300 39 074 N000300 665478 074 O000300 2254 074 P000300 699 074 Q000300 0 074 R010300 0 074 R020300 0 074 R030300 0 074 R040300 2242 074 S000300 0 074 T000300 660283 074 U010300 32343 074 U020300 12206 074 V010300 0.00 074 V020300 0.00 074 W000300 0.0000 074 X000300 30449 074 Y000300 0 075 A000300 0 075 B000300 1101426 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 8940 PAGE 18 028 A020500 0 028 A030500 2 028 A040500 17948 028 B010500 11301 028 B020500 0 028 B030500 0 028 B040500 8283 028 C010500 19030 028 C020500 0 028 C030500 0 028 C040500 13851 028 D010500 28306 028 D020500 0 028 D030500 0 028 D040500 6708 028 E010500 51882 028 E020500 0 028 E030500 0 028 E040500 33056 028 F010500 62186 028 F020500 0 028 F030500 1 028 F040500 35133 028 G010500 181645 028 G020500 0 028 G030500 3 028 G040500 114979 028 H000500 136944 029 000500 Y 030 A000500 105 030 B000500 5.00 030 C000500 0.00 031 A000500 56 031 B000500 0 032 000500 49 033 000500 0 034 000500 Y 035 000500 80 036 A000500 N 036 B000500 0 037 000500 Y 038 000500 82 039 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 PAGE 19 042 G000500 0 042 H000500 0 043 000500 2290 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 N 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 PAGE 20 070 A020500 N 070 B010500 N 070 B020500 N 070 C010500 N 070 C020500 N 070 D010500 N 070 D020500 N 070 E010500 N 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 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 N 070 Q020500 N 070 R010500 Y 070 R020500 N 071 A000500 157716 071 B000500 116009 071 C000500 533327 071 D000500 22 072 A000500 12 072 B000500 14104 072 C000500 6883 072 D000500 0 072 E000500 92 072 F000500 4542 072 G000500 124 072 H000500 0 072 I000500 784 072 J000500 38 072 K000500 0 072 L000500 74 PAGE 21 072 M000500 19 072 N000500 91 072 O000500 0 072 P000500 0 072 Q000500 31 072 R000500 47 072 S000500 12 072 T000500 2290 072 U000500 0 072 V000500 0 072 W000500 526 072 X000500 8578 072 Y000500 0 072 Z000500 12501 072AA000500 23701 072BB000500 17247 072CC010500 0 072CC020500 154116 072DD010500 5723 072DD020500 4753 072EE000500 25260 073 A010500 0.0000 073 A020500 0.0000 073 B000500 0.6570 073 C000500 0.0000 074 A000500 1 074 B000500 0 074 C000500 112911 074 D000500 77287 074 E000500 6713 074 F000500 309201 074 G000500 0 074 H000500 0 074 I000500 28515 074 J000500 234 074 K000500 0 074 L000500 9870 074 M000500 107 074 N000500 544839 074 O000500 0 074 P000500 548 074 Q000500 0 074 R010500 0 074 R020500 0 074 R030500 0 074 R040500 2004 074 S000500 0 074 T000500 542287 074 U010500 21253 074 U020500 21317 074 V010500 0.00 PAGE 22 074 V020500 0.00 074 W000500 0.0000 074 X000500 19289 074 Y000500 0 075 A000500 0 075 B000500 301429 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 37195 028 A020600 0 028 A030600 22 028 A040600 6486 028 B010600 34655 028 B020600 0 028 B030600 0 028 B040600 7709 028 C010600 33881 028 C020600 0 028 C030600 0 028 C040600 14122 028 D010600 51303 028 D020600 0 028 D030600 0 028 D040600 14151 028 E010600 37397 028 E020600 0 028 E030600 0 028 E040600 21281 028 F010600 26862 028 F020600 0 028 F030600 0 028 F040600 42036 028 G010600 221293 028 G020600 0 028 G030600 22 028 G040600 105785 028 H000600 143661 029 000600 Y 030 A000600 76 PAGE 23 030 B000600 5.00 030 C000600 0.00 031 A000600 50 031 B000600 0 032 000600 26 033 000600 0 034 000600 Y 035 000600 22 036 A000600 N 036 B000600 0 037 000600 Y 038 000600 40 039 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 2433 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 PAGE 24 055 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 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 PAGE 25 070 P020600 N 070 Q010600 Y 070 Q020600 N 070 R010600 Y 070 R020600 N 071 A000600 485587 071 B000600 521010 071 C000600 759121 071 D000600 64 072 A000600 12 072 B000600 1041 072 C000600 10047 072 D000600 0 072 E000600 68 072 F000600 8437 072 G000600 172 072 H000600 0 072 I000600 840 072 J000600 2 072 K000600 0 072 L000600 66 072 M000600 27 072 N000600 103 072 O000600 0 072 P000600 0 072 Q000600 4 072 R000600 62 072 S000600 15 072 T000600 2433 072 U000600 0 072 V000600 0 072 W000600 189 072 X000600 12350 072 Y000600 0 072 Z000600 -1194 072AA000600 150731 072BB000600 102769 072CC010600 0 072CC020600 338388 072DD010600 204 072DD020600 1385 072EE000600 86512 073 A010600 0.0000 073 A020600 0.0000 073 B000600 2.8900 073 C000600 0.0000 074 A000600 12610 074 B000600 0 074 C000600 184906 074 D000600 0 074 E000600 0 PAGE 26 074 F000600 496386 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 13861 074 K000600 0 074 L000600 3844 074 M000600 301 074 N000600 711908 074 O000600 14542 074 P000600 783 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 6490 074 R040600 1049 074 S000600 0 074 T000600 689044 074 U010600 6710 074 U020600 29625 074 V010600 0.00 074 V020600 0.00 074 W000600 0.0000 074 X000600 13638 074 Y000600 0 075 A000600 0 075 B000600 847136 076 000600 0.00 SIGNATURE WINNIE CHIN TITLE ASSISTANT TREASURER EX-99.77B 2 nsarletter103108.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees and Shareholders of First Eagle Funds: In planning and performing our audit of the financial statements 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") 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 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 do 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. A fund'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 fund; (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 fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) 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 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 Funds' 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 over financial reporting 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 material weaknesses as defined above as of October 31, 2008. This report is intended solely for the information and use of management, Board of Trustees, and Shareholders 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. PricewaterhouseCoopers LLP New York, New York December 24, 2008 -----END PRIVACY-ENHANCED MESSAGE-----