SEC Comment Letter for Frontier Funds (CIK 0001261379) — Jun 29, 2021
Frontier Funds (CIK 0001261379)
Date: June 29, 2021 · CIK: 0001261379 · Accession: 0000000000-21-008013
AI Filing Summary & Sentiment
File numbers found in text: 000-51274
Letter
United States securities and exchange commission logo June 29, 2021 Patrick F. Hart President and Chief Executive Officer of Frontier Fund Management LLC Frontier Funds c/o Frontier Fund Management, LLC 25568 Genesee Trail Road Golden, Colorado 80401 Re:Frontier Funds Form 10-K for Fiscal Year Ended December 31, 2020 Filed March 31, 2021 File No. 000-51274 Dear Mr. Hart: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2020 Independent Auditors Report, page F-78 1.Please amend your filing to include an independent auditor’s report for the Trading Companies of the Frontier Fund or tell us why audited financial statements are not required. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNamePatrick F. Hart Comapany NameFrontier Funds June 29, 2021 Page 2 FirstName LastName Patrick F. Hart Frontier Funds June 29, 2021 Page 2 You may contact John Spitz, Staff Accountant, at (202) 551-3484 or Michael Volley, Staff Accountant, at (202) 551-3437 if you have any questions. Sincerely, Division of Corporation Finance Office of Finance
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United States securities and exchange commission logo
June 29, 2021
Patrick F. Hart
President and Chief Executive Officer of Frontier Fund Management LLC
Frontier Funds
c/o Frontier Fund Management, LLC
25568 Genesee Trail Road
Golden, Colorado 80401
Re:Frontier Funds
Form 10-K for Fiscal Year Ended December 31, 2020
Filed March 31, 2021
File No. 000-51274
Dear Mr. Hart:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2020
Independent Auditors Report, page F-78
1.Please amend your filing to include an independent auditor’s report for the Trading
Companies of the Frontier Fund or tell us why audited financial statements are not
required.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNamePatrick F. Hart
Comapany NameFrontier Funds
June 29, 2021 Page 2
FirstName LastName
Patrick F. Hart
Frontier Funds
June 29, 2021
Page 2
You may contact John Spitz, Staff Accountant, at (202) 551-3484 or Michael Volley,
Staff Accountant, at (202) 551-3437 if you have any questions.
Sincerely,
Division of Corporation Finance
Office of Finance