SEC Comment Letter for AIG Strategic Hedge Fund of Funds (CIK 0001289827) — May 16, 2005
AIG Strategic Hedge Fund of Funds (CIK 0001289827)
Date: May 16, 2005 · CIK: 0001289827 · Accession: 0000000000-05-023891
AI Filing Summary & Sentiment
File numbers found in text: 811-21590
Letter
<DESCRIPTION>12B-25 LETTER FEBRUARY 2005 February 1, 2005 Robert Discolo President and Principal Executive Officer AIG Strategic Hedge Fund of Funds 599 Lexington Avenue New York, New York 10022
Re: AIG Strategic Hedge Fund of Funds (the "Registrant") File Number: 811-21590
Dear Mr. Discolo:
We have reviewed the Notification of Late Filing on Form 12b-25 (the "Form") filed December 9, 2004 on behalf of the Registrant related to the Form N-CSRS for the fiscal period ended September 30, 2004.
Based on our review, we have the following comment:
* We have evaluated your response to Part III of the Form and have found your reasons for the extension of time, or lack thereof, to be insufficient.
Based upon the reason(s) stated above, we do not consider the Registrant`s Form N-CSRS to have been filed timely. Additionally, the Registrant did not mail the semi-annual report to stockholders within the time required by Rule 30e-1 under the Investment Company Act of 1940. Rule 30e-1 requires that "each report shall be transmitted within 60 days after the close of the period for which such report is being made". We expect you to discuss these matters, including our letter, with the Registrant`s Board of Directors.
Please respond to each of the points raised in this letter and file your response as EDGAR correspondence. Before you file in response to this letter or file any new information with the Commission, please notify me at (202) 551-6963 so that we may better coordinate our review of your filing/information. Please direct any questions you have regarding this letter to me at the number indicated above or at delanoc@sec.gov.
Sincerely,
Christina L. Delano
Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>aig.txt <DESCRIPTION>12B-25 LETTER FEBRUARY 2005 <TEXT> February 1, 2005 Robert Discolo President and Principal Executive Officer AIG Strategic Hedge Fund of Funds 599 Lexington Avenue New York, New York 10022 Re: AIG Strategic Hedge Fund of Funds (the "Registrant") File Number: 811-21590 Dear Mr. Discolo: We have reviewed the Notification of Late Filing on Form 12b-25 (the "Form") filed December 9, 2004 on behalf of the Registrant related to the Form N-CSRS for the fiscal period ended September 30, 2004. Based on our review, we have the following comment: * We have evaluated your response to Part III of the Form and have found your reasons for the extension of time, or lack thereof, to be insufficient. Based upon the reason(s) stated above, we do not consider the Registrant`s Form N-CSRS to have been filed timely. Additionally, the Registrant did not mail the semi-annual report to stockholders within the time required by Rule 30e-1 under the Investment Company Act of 1940. Rule 30e-1 requires that "each report shall be transmitted within 60 days after the close of the period for which such report is being made". We expect you to discuss these matters, including our letter, with the Registrant`s Board of Directors. Please respond to each of the points raised in this letter and file your response as EDGAR correspondence. Before you file in response to this letter or file any new information with the Commission, please notify me at (202) 551-6963 so that we may better coordinate our review of your filing/information. Please direct any questions you have regarding this letter to me at the number indicated above or at delanoc@sec.gov. Sincerely, Christina L. Delano Accountant cc: Frank Donaty Assistant Director Division of Investment Management U.S. Securities and Exchange Commission Louis P. Becka Assistant Director Office of Compliance Inspections and Examinations U.S. Securities and Exchange Commission Brian D. Bullard Chief Accountant Division of Investment Management U.S. Securities and Exchange Commission </TEXT> </DOCUMENT>