SEC Info℠ | Home | Search | My Interests | Help | Sign In | Please Sign In | ||||||||||||||||||||
As Of Filer Filing For·On·As Docs:Size Issuer 9/18/23 Franklin Value Investors Trust 40-17F2/A 9/18/23 1:41K Franklin Value Investors Trust |
Document/Exhibit Description Pages Size 1: 40-17F2/A Amendment to Certificate of Accounting of HTML 39K Securities in the Custody of an Investment Company
fvit17f2-ape103120.htm - Generated by SEC Publisher for SEC Filing |
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM N-17F-2/A
CERTIFICATE OF ACCOUNTING OF SECURITIES AND SIMILAR
INVESTMENTS IN THE CUSTODY OF
MANAGEMENT INVESTMENT COMPANIES
PURSUANT TO RULE N-17F-2 [17 CFR 270.17F-2]
1. Investment Company Act File Number: |
Date Examination completed: | |||||||
|
| |||||||
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 |
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 |
|
|
| ||
| ||||||||
3. Exact name of investment company as specified in registration statement: | ||||||||
| ||||||||
Franklin Value Investors Trust | ||||||||
|
| |||||||
|
Franklin Mutual U.S. Value Fund | |||||||
|
Franklin MicroCap Value Fund | |||||||
|
Franklin Small Cap Value Fund | |||||||
|
| |||||||
|
| |||||||
|
| |||||||
| ||||||||
4. Address of principal executive office: (number, street, city, state, zip code) | ||||||||
Report of Independent Registered Public Accounting Firm
The Board of Trustees of Franklin Value Investors Trust
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 Franklin Value Investors Trust (“the Trust”) complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the Act) as of October 31, 2020. Management is responsible for its assertion about compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the specified requirements). Our responsibility is to express an opinion on management’s assertion about the Trust’s compliance with the specified requirements based on our examination.
Our examination was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management's assertion is fairly stated, in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.
Included among our procedures were the following tests performed as of October 31, 2020 and with respect to agreement of security purchases and sales, for the period from November 1, 2019 through October 31, 2020:
· Confirmation of all securities held by Franklin Templeton Investor Services, Inc., transfer agent, in book entry form;
· Reconciliation of all such securities to the books and records of the Trust;
· Agreement of 5 security purchases and 5 security sales, for each fund in the Trust, from the books and records of the Trust to the transfer agent confirmation and third-party bank statements.
We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Trust’s compliance with specified requirements.
1 |
In our opinion, management's assertion that the Trust complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of October 31, 2020, with respect to securities reflected in the investment accounts of the Trust is fairly stated, in all material respects.
This report is intended solely for the information and use of management and the Board of Trustees of the 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.
Boston, MA
2 |
Franklin Templeton Services, LLC 3355 Data Drive Rancho Cordova, CA 95670 tel (800) 632.2350 franklintempleton.com |
Management Statement Regarding Compliance with
Certain Provisions of the Investment Company Act of 1940
We, as members of management of Franklin Value Investors Trust ( the Trust ), 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 Investm ent Company Act of 1940 ( the Act ) . We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Trust s compliance with the requirements of subsections (b) and (c) of Rule 17f -2 as of October 31, 2020, and for the period from November 1, 2019 through October 31, 2020.
Based on this evaluation, we assert that the Trust was in compliance with the requirements of subsections (b) and (c) of Rule 17f -2 of the Act as of October 31, 2020, and for the period from November 1, 2019 through October 31, 2020, with respect to securities reflected in the investment accounts of the Trust.
By: /s/ROBERT G. KUBILISChief Financial Officer, Chief Accounting Officer and Treasurer
By: /s/MATTHEW T. HINKLE
Matthew T. Hinkle Chief Executive Officer Finance and Administration |
Appendix A: List of FVIT Funds
1. | Franklin Mutual U. S. Value Fund |
2. | Franklin Microcap Value Fund |
3. | Franklin Small Cap Value Fund |
This ‘40-17F2/A’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on / Effective on: | 9/18/23 | 40-17F2/A | ||
8/18/21 | ||||
10/31/20 | 24F-2NT, N-CEN, N-CSR, NPORT-P | |||
11/1/19 | 497, N-CSR/A | |||
List all Filings |