Deloitte & Touche LLP – ‘40-17F2/A’ on 6/5/14 re: Stratus Fund Inc

On:  Thursday, 6/5/14, at 4:11pm ET   ·   Effective:  6/5/14   ·   Accession #:  1050269-14-19   ·   File #:  811-06259

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Amendment to Certificate of Accounting of Securities in the Custody of a Management Investment Company   —   Form N-17F-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-17F2/A   Amendment to Certificate of Accounting of              3±    17K 
                          Securities in the Custody of a                         
                          Management Investment Company                          


UNITED STATES                                                                   
SECURITIES AND EXCHANGE COMMISSION                                              
Washington, D.C.  20549                                                         
                           -----------------
------------                                                                    
FORM N-17f-2                                        OMB                         
Approval                                                                        
                           -----------------
------------                                                                    
Certificate of Accounting of Securities and  OMB Number:                        
3235-0360                                                                       
Similar Investments in the Custody           Expires:                           
December 31, 2014                                                               
of Management Investment Companies           Estimate average                   
burden hours                                                                    
                            per response .
.. . . . 2.00                                                                   
Pursuant to Rule 17f-2 [17 CFR 270.17f-2]    -----------------                  
------------                                                                    

--------------------------------------------------------------                  
---------------                                                                 
1. Investment Company Act File Number:        Date examination                  
completed:                                                                      

811-06259                                         June 5, 2014                  

--------------------------------------------------------------                  
---------------                                                                 

2. State Identification Number:                                                 

AL             AK             AZ             AR             CA                  
CO                                                                              
CT             DE             DC             FL             GA                  
HI                                                                              
ID             IL             IN             IA             KS                  
KY                                                                              
LA             ME             MD             MA             MI                  
MN                                                                              
MS             MO             MT             NE      X      NV                  
NH                                                                              
NJ             NM             NY             NC             ND                  
OH                                                                              
OK             OR             PA             RI             SC                  
SD                                                                              
TN             TX             UT             VT             VA                  
WA                                                                              
WV             WI             WY             PUERTO RICO                        
Other (specify):                                                                

--------------------------------------------------------------                  
---------------                                                                 

3. Exact name of investment company as specified in                             
registration statement:                                                         

Stratus Fund, Inc.                                                              
--------------------------------------------------------------                  
---------------                                                                 

4. Address of principal executive office                                        
(number,street,city,state,zip code):                                            

6811 S. 27th Street, Lincoln, NE 68512                                          

--------------------------------------------------------------                  
---------------                                                                 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                         
The Board of Directors of                                                       
Stratus Fund, Inc.                                                              
Lincoln, Nebraska                                                               
We have examined management?s assertion included in the                         
accompanying Management Statement Regarding Compliance with                     
Certain Provisions of the Investment Company Act of 1940 that                   
Stratus Fund, Inc. (the "Fund") complied with the requirements                  
of subsections (b) and (c) of Rule 17f-2 under the Investment                   
Company Act of 1940 ("the Act") as of March 31, 2014.                           
Management is responsible for the Fund's compliance with those                  
requirements. Our responsibility is to express an opinion on                    
management's assertion about the Fund's compliance based on                     
our examination.                                                                
Our examination was conducted in accordance with attestation                    
standards established by the Public Company Accounting                          
Oversight Board (United States), and, accordingly, included                     
examining on a test basis, evidence about the Fund's                            
compliance with those requirements and performing such other                    
procedures as we considered necessary in the circumstances.                     
Included among our procedures were the following tests                          
performed as of March 31, 2014, and with respect to agreement                   
of security purchases and sales, for the period from October                    
31, 2013 (the date of our last examination) through March 31,                   
2014:                                                                           
*       Confirmation of all securities held by institutions in book             
entry form by The Depository Trust Company, JP Morgan Asset                     
Management, Fifth Third Bank, and Goldman Sachs, the sub-                       
custodians;                                                                     
*       Reconciliation of all such securities to the books and records          
of the Fund and Union Bank & Trust Company, the custodian; and                  
*       Agreement of five security purchases and five security sales or         
maturities since our last report from the books and records of                  
the Fund to broker confirmations.                                               
We believe that our examination provides a reasonable basis                     
for our opinion. Our examination does not provide a legal                       
determination on the Fund's compliance with specified                           
requirements.                                                                   
In our opinion, management's assertion that Stratus Fund, Inc.                  
complied with the requirements of subsections (b) and (c) of                    
Rule 17f-2 of the Investment Company Act of 1940 as of March                    
31, 2014, with respect to securities reflected in the                           
investment account of the Fund is fairly stated, in all                         
material respects.                                                              
This report is intended solely for the information and use of                   
management and the Board of Directors of Stratus Fund, Inc.                     
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/ Deloitte & Touche                                                           

June 5, 2014                                                                    
Omaha, Nebraska                                                                 

MANAGEMENT STATEMENT REGARDING COMPLIANCE                                       
WITH CERTAIN PROVISIONS OF THE                                                  
INVESTMENT COMPANY ACT OF 1940                                                  

We, as members of management of Stratus Fund, Inc. (the                         
"Fund") are responsible for complying with the requirements of                  
subsections (b) and (c) of Rule 17f-2, "Custody of Investments                  
by Registered Management Investment Companies", of the                          
Investment Company Act of 1940.  We are also responsible for                    
establishing and maintaining effective internal controls over                   
compliance with those requirements.  We have performed an                       
evaluation of the Fund's compliance with the requirements of                    
subsections (b) and (c) of Rule 17f-2 as of March 31, 2014 and                  
from October 31, 2013 (the date of the last examination)                        
through March 31, 2014.                                                         

Based on this evaluation, we assert that the Fund was in                        
compliance with the requirements of subsections (b) and (c) of                  
Rule 17f-2 of the Investment Company Act of 1940 as of March                    
31, 2014 and from October 31, 2013 through March 31, 2014,                      
with respect to securities reflected in the investment account                  
of the Fund.                                                                    

/s/ Jon Gross                                                                   
______________________                                                          
Jon Gross                                                                       
President and Chief Executive Officer                                           
June 5, 2014                                                                    

/s/ Jeff Jewell                                                                 
_________________________                                                       
Jeff Jewell                                                                     
Vice President and Chief Financial Officer                                      
June 5, 2014                                                                    

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘40-17F2/A’ Filing		Date		Other Filings
		12/31/14
Filed on / Effective on:		6/5/14		40-17F2
		3/31/14		N-Q
		10/31/13		497J
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