-----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, SpUVVQkF1QWFh5/ubd1CRDS7U87hH8kCem+dujq7TKeSqREMaRUMtQ4M/tbad0Hq TODsdPVlCViv285LEPI20A== 0001178845-06-000004.txt : 20060301 0001178845-06-000004.hdr.sgml : 20060301 20060301172642 ACCESSION NUMBER: 0001178845-06-000004 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20051231 FILED AS OF DATE: 20060301 DATE AS OF CHANGE: 20060301 EFFECTIVENESS DATE: 20060301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FORTRESS PINNACLE INVESTMENT FUND LLC CENTRAL INDEX KEY: 0001178845 IRS NUMBER: 300097476 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-21232 FILM NUMBER: 06656903 BUSINESS ADDRESS: STREET 1: 1251 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A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 088 A000000 N 088 B000000 N 088 C000000 N 088 D000000 N SIGNATURE CARL J BOWEN TITLE VP & CONTROLLER EX-99.77B ACCT LTTR 2 fpificreport.txt FPIF INTERNAL CONTROL LETTER Report of Independent Registered Public Accounting Firm To the Members and Board of Directors of Fortress Pinnacle Investment Fund LLC In planning and performing our audit of the financial statements of Fortress Pinnacle Investment Fund LLC as of and for the year ended December 31, 2005, in Accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for 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 Fortress Pinnacle Investment Fund LLC?s internal control over financial reporting. Accordingly, we express no such opinion. The management of Fortress Pinnacle Investment Fund LLC 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 company?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. Such internal control includes policies and procedures that provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company?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 control deficiency 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 significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the company?s ability to initiate, authorize, record, process or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the company?s annual or interim financial statements that is more than inconsequential will not be prevented or detected. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. Our consideration of Fortress Pinnacle Investment Fund LLC?s 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 that might be significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in Fortress Pinnacle Investment Fund LLC?s internal control over financial reporting and its operation, including controls for safeguarding securities that we consider to be a material weakness as defined above as of December 31, 2005. This report is intended solely for the information and use of management and the Board of Directors of Fortress Pinnacle Investment Fund LLC 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/Ernst & Young LLP New York, New York February 28, 2006 -----END PRIVACY-ENHANCED MESSAGE-----