-----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, WYxFw4GoEHNmajJiIa72SWJW6rZTZ8XbQ9l9N784lqqQTaJltqbaiK1ssyI/DpiJ YwO5PlxDb4q8bL39WU79Sg== 0000819799-07-000004.txt : 20070221 0000819799-07-000004.hdr.sgml : 20070221 20070221165849 ACCESSION NUMBER: 0000819799-07-000004 CONFORMED SUBMISSION TYPE: NSAR-B/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20060831 FILED AS OF DATE: 20070221 DATE AS OF CHANGE: 20070221 EFFECTIVENESS DATE: 20070221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DELAWARE INVESTMENTS MUNICIPAL TRUST CENTRAL INDEX KEY: 0000879342 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: NSAR-B/A SEC ACT: 1940 Act SEC FILE NUMBER: 811-06411 FILM NUMBER: 07639468 BUSINESS ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19103 BUSINESS PHONE: (215) 255-2127 MAIL ADDRESS: STREET 1: ONE COMMERCE SQUARE STREET 2: 2005 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19103 FORMER COMPANY: FORMER CONFORMED NAME: VOYAGEUR INVESTMENT TRUST DATE OF NAME CHANGE: 19921215 0000879342 S000002409 DELAWARE TAX-FREE FLORIDA INSURED FUND C000006401 DELAWARE TAX-FREE FLORIDA INSURED FUND CLASS A VFLIX C000006402 DELAWARE TAX-FREE FLORIDA INSURED FUND CLASS B DVDBX C000034367 DELAWARE TAX-FREE FLORIDA INSURED FUND CLASS C 0000879342 S000002410 DELAWARE TAX-FREE MISSOURI INSURED FUND C000006403 DELAWARE TAX-FREE MISSOURI INSURED FUND CLASS A VMOIX C000006404 DELAWARE TAX-FREE MISSOURI INSURED FUND CLASS B DVTBX C000006405 DELAWARE TAX-FREE MISSOURI INSURED FUND CLASS C DVTCX 0000879342 S000002411 DELAWARE TAX-FREE OREGON INSURED FUND C000006406 DELAWARE TAX-FREE OREGON INSURED FUND CLASS A VORIX C000006407 DELAWARE TAX-FREE OREGON INSURED FUND CLASS B DVYBX C000006408 DELAWARE TAX-FREE OREGON INSURED FUND CLASS C DVYCX NSAR-B/A 1 answer.fil DELAWARE INVESTMENTS MUNICIPAL TRUST PAGE 1 000 B000000 08/31/2006 000 C000000 0000879342 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 Y 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 DELAWARE INVESTMENTS MUNICIPAL TRUST 001 B000000 811-6411 001 C000000 2152552127 002 A000000 2005 MARKET STREET 002 B000000 PHILADELPHIA 002 C000000 PA 002 D010000 19103 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 3 007 C010100 1 007 C020100 DELAWARE TAX-FREE FLORIDA INSURED FUND 007 C030100 N 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C020600 DELAWARE TAX-FREE MISSOURI INSURED FUND 007 C030600 Y 007 C010700 7 007 C020700 DELAWARE TAX-FREE OREGON INSURED FUND 007 C030700 Y 007 C010800 8 007 C010900 9 007 C011000 10 008 A00AA01 DELAWARE MANAGEMENT COMPANY/ A SERIES OF DMBT 008 B00AA01 A 008 C00AA01 801-32108 008 D01AA01 PHILADELPHIA 008 D02AA01 PA 008 D03AA01 19103 011 A00AA01 DELAWARE DISTRIBUTORS, L.P. 011 B00AA01 8-29755 011 C01AA01 PHILADELPHIA 011 C02AA01 PA 011 C03AA01 19103 012 A00AA01 DELAWARE SERVICE COMPANY, INC. 012 B00AA01 84-1640 PAGE 2 012 C01AA01 PHILADELPHIA 012 C02AA01 PA 012 C03AA01 19103 013 A00AA01 ERNST & YOUNG LLP 013 B01AA01 PHILADELPHIA 013 B02AA01 PA 013 B03AA01 19103 014 A00AA01 DELAWARE DISTRIBUTORS, L.P. 014 B00AA01 8-14232 014 A00AA02 THE LINCOLN NATIONAL LIFE INSURANCE COMPANY 014 B00AA02 8-2580 014 A00AA03 LINCOLN FINANCIAL ADVISORS CORP. 014 B00AA03 8-3978 014 A00AA04 LINCOLN FINANCIAL DISTRIBUTOR, INC. 014 B00AA04 8-145 014 A00AA05 JEFFERSON PILOT SECURITIES CORPORATION 014 B00AA05 8-14609 014 A00AA06 WINDWARD SECURITIES CORPORATION 014 B00AA06 8-66037 014 A00AA07 JEFFERSON PILOT VARIABLE CORPORATION 014 B00AA07 8-15753 015 A00AA01 MELLON BANK N.A. 015 B00AA01 C 015 C01AA01 EVERETT 015 C02AA01 MA 015 C03AA01 02149 015 E01AA01 X 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 85 019 C00AA00 DELAWAREIN 020 C000001 0 020 C000002 0 020 C000003 0 020 C000004 0 020 C000005 0 020 C000006 0 020 C000007 0 020 C000008 0 020 C000009 0 020 C000010 0 021 000000 0 022 A000001 CITIGROUP GLOBAL MARKETS, INC. 022 B000001 11-2418191 022 C000001 10925 022 D000001 12988 022 A000002 DAIN RAUSCHER INC. 022 B000002 41-0212020 022 C000002 2080 022 D000002 2051 022 A000003 A G EDWARDS & SONS, INC. 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0 042 H000100 0 043 000100 321 044 000100 0 045 000100 Y 046 000100 N 047 000100 Y 048 000100 0.000 048 A010100 500000 048 A020100 0.500 048 B010100 500000 048 B020100 0.475 048 C010100 1500000 048 C020100 0.450 048 D010100 0 048 D020100 0.000 048 E010100 0 048 E020100 0.000 048 F010100 0 PAGE 6 048 F020100 0.000 048 G010100 0 048 G020100 0.000 048 H010100 0 048 H020100 0.000 048 I010100 0 048 I020100 0.000 048 J010100 0 048 J020100 0.000 048 K010100 2500000 048 K020100 0.425 049 000100 N 050 000100 N 051 000100 N 052 000100 N 053 A000100 Y 053 B000100 Y 054 A000100 Y 054 B000100 N 054 C000100 N 054 D000100 Y 054 E000100 Y 054 F000100 N 054 G000100 Y 054 H000100 Y 054 I000100 N 054 J000100 Y 054 K000100 N 054 L000100 N 054 M000100 Y 054 N000100 N 054 O000100 Y 055 A000100 N 055 B000100 N 056 000100 Y 057 000100 N 058 A000100 N 059 000100 Y 060 A000100 N 060 B000100 N 061 000100 250 062 A000100 Y 062 B000100 0.0 062 C000100 0.0 062 D000100 0.0 062 E000100 0.0 062 F000100 0.0 062 G000100 0.0 062 H000100 0.0 062 I000100 0.0 062 J000100 0.0 PAGE 7 062 K000100 0.0 062 L000100 0.0 062 M000100 0.0 062 N000100 0.0 062 O000100 103.7 062 P000100 0.0 062 Q000100 0.0 062 R000100 0.0 063 A000100 0 063 B000100 21.4 064 A000100 Y 064 B000100 N 066 A000100 N 067 000100 N 068 A000100 N 068 B000100 N 069 000100 N 070 A010100 Y 070 A020100 N 070 B010100 Y 070 B020100 N 070 C010100 Y 070 C020100 N 070 D010100 Y 070 D020100 N 070 E010100 N 070 E020100 N 070 F010100 N 070 F020100 N 070 G010100 N 070 G020100 N 070 H010100 N 070 H020100 N 070 I010100 N 070 I020100 N 070 J010100 Y 070 J020100 Y 070 K010100 Y 070 K020100 N 070 L010100 Y 070 L020100 N 070 M010100 Y 070 M020100 N 070 N010100 Y 070 N020100 N 070 O010100 Y 070 O020100 N 070 P010100 N 070 P020100 N 070 Q010100 N 070 Q020100 N PAGE 8 070 R010100 N 070 R020100 N 071 A000100 6736 071 B000100 13620 071 C000100 101898 071 D000100 7 072 A000100 12 072 B000100 5743 072 C000100 0 072 D000100 0 072 E000100 0 072 F000100 517 072 G000100 42 072 H000100 0 072 I000100 88 072 J000100 1 072 K000100 0 072 L000100 0 072 M000100 6 072 N000100 18 072 O000100 1 072 P000100 251 072 Q000100 0 072 R000100 14 072 S000100 18 072 T000100 321 072 U000100 0 072 V000100 0 072 W000100 10 072 X000100 1287 072 Y000100 79 072 Z000100 4534 072AA000100 235 072BB000100 62 072CC010100 0 072CC020100 1964 072DD010100 4534 072DD020100 0 072EE000100 0 073 A010100 0.0000 073 A020100 0.0000 073 B000100 0.0000 073 C000100 0.0000 074 A000100 0 074 B000100 0 074 C000100 0 074 D000100 104302 074 E000100 0 074 F000100 0 074 G000100 0 074 H000100 0 PAGE 9 074 I000100 0 074 J000100 4769 074 K000100 0 074 L000100 1824 074 M000100 0 074 N000100 110895 074 O000100 2083 074 P000100 108 074 Q000100 0 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 8091 074 S000100 0 074 T000100 100613 074 U010100 9029 074 U020100 0 074 V010100 0.00 074 V020100 0.00 074 W000100 0.0000 074 X000100 1540 074 Y000100 0 075 A000100 0 075 B000100 103492 076 000100 0.00 028 A010600 371 028 A020600 90 028 A030600 0 028 A040600 778 028 B010600 10 028 B020600 100 028 B030600 0 028 B040600 968 028 C010600 144 028 C020600 90 028 C030600 0 028 C040600 797 028 D010600 71 028 D020600 86 028 D030600 0 028 D040600 3175 028 E010600 50 028 E020600 258 028 E030600 0 028 E040600 45241 028 F010600 0 028 F020600 0 028 F030600 0 028 F040600 0 028 G010600 646 028 G020600 624 PAGE 10 028 G030600 0 028 G040600 50959 028 H000600 0 029 000600 Y 030 A000600 0 030 B000600 4.50 030 C000600 0.00 031 A000600 0 031 B000600 0 032 000600 0 033 000600 0 034 000600 Y 035 000600 1 036 A000600 N 036 B000600 0 037 000600 N 038 000600 0 039 000600 Y 040 000600 Y 041 000600 Y 042 A000600 0 042 B000600 0 042 C000600 100 042 D000600 0 042 E000600 0 042 F000600 0 042 G000600 0 042 H000600 0 043 000600 0 044 000600 0 045 000600 Y 046 000600 N 047 000600 Y 048 000600 0.000 048 A010600 500000 048 A020600 0.500 048 B010600 500000 048 B020600 0.475 048 C010600 1500000 048 C020600 0.450 048 D010600 0 048 D020600 0.000 048 E010600 0 048 E020600 0.000 048 F010600 0 048 F020600 0.000 048 G010600 0 048 G020600 0.000 048 H010600 0 048 H020600 0.000 048 I010600 0 PAGE 11 048 I020600 0.000 048 J010600 0 048 J020600 0.000 048 K010600 2500000 048 K020600 0.425 049 000600 N 050 000600 N 051 000600 N 052 000600 N 053 A000600 Y 053 B000600 Y 054 A000600 Y 054 B000600 N 054 C000600 N 054 D000600 Y 054 E000600 Y 054 F000600 N 054 G000600 Y 054 H000600 Y 054 I000600 N 054 J000600 Y 054 K000600 N 054 L000600 N 054 M000600 Y 054 N000600 N 054 O000600 Y 055 A000600 Y 055 B000600 N 056 000600 Y 057 000600 N 058 A000600 N 059 000600 Y 060 A000600 N 060 B000600 N 061 000600 250 062 A000600 Y 062 B000600 0.0 062 C000600 0.0 062 D000600 0.0 062 E000600 0.0 062 F000600 0.0 062 G000600 0.0 062 H000600 0.0 062 I000600 0.0 062 J000600 0.0 062 K000600 0.0 062 L000600 0.0 062 M000600 0.0 062 N000600 0.0 062 O000600 0.0 062 P000600 0.0 PAGE 12 062 Q000600 0.0 062 R000600 0.0 063 A000600 0 063 B000600 0.0 064 A000600 N 064 B000600 N 066 A000600 N 067 000600 N 068 A000600 N 068 B000600 N 069 000600 N 070 A010600 Y 070 A020600 Y 070 B010600 Y 070 B020600 N 070 C010600 Y 070 C020600 N 070 D010600 Y 070 D020600 N 070 E010600 N 070 E020600 N 070 F010600 N 070 F020600 N 070 G010600 N 070 G020600 N 070 H010600 N 070 H020600 N 070 I010600 N 070 I020600 N 070 J010600 Y 070 J020600 Y 070 K010600 Y 070 K020600 N 070 L010600 Y 070 L020600 N 070 M010600 Y 070 M020600 N 070 N010600 Y 070 N020600 N 070 O010600 Y 070 O020600 N 070 P010600 N 070 P020600 N 070 Q010600 N 070 Q020600 N 070 R010600 N 070 R020600 N 071 A000600 0 071 B000600 0 071 C000600 0 071 D000600 0 PAGE 13 072 A000600 11 072 B000600 0 072 C000600 0 072 D000600 0 072 E000600 0 072 F000600 0 072 G000600 0 072 H000600 0 072 I000600 0 072 J000600 0 072 K000600 0 072 L000600 0 072 M000600 0 072 N000600 0 072 O000600 0 072 P000600 0 072 Q000600 0 072 R000600 0 072 S000600 0 072 T000600 0 072 U000600 0 072 V000600 0 072 W000600 0 072 X000600 0 072 Y000600 0 072 Z000600 0 072AA000600 0 072BB000600 0 072CC010600 0 072CC020600 0 072DD010600 0 072DD020600 0 072EE000600 0 073 A010600 0.0000 073 A020600 0.0000 073 B000600 0.0000 073 C000600 0.0000 074 A000600 0 074 B000600 0 074 C000600 0 074 D000600 0 074 E000600 0 074 F000600 0 074 G000600 0 074 H000600 0 074 I000600 0 074 J000600 0 074 K000600 0 074 L000600 0 074 M000600 0 074 N000600 0 PAGE 14 074 O000600 0 074 P000600 0 074 Q000600 0 074 R010600 0 074 R020600 0 074 R030600 0 074 R040600 0 074 S000600 0 074 T000600 0 074 U010600 0 074 U020600 0 074 V010600 0.00 074 V020600 0.00 074 W000600 0.0000 074 X000600 0 074 Y000600 0 075 A000600 0 075 B000600 49422 076 000600 0.00 028 A010700 210 028 A020700 76 028 A030700 0 028 A040700 1344 028 B010700 58 028 B020700 83 028 B030700 0 028 B040700 1855 028 C010700 51 028 C020700 75 028 C030700 0 028 C040700 1539 028 D010700 107 028 D020700 72 028 D030700 0 028 D040700 3102 028 E010700 16 028 E020700 0 028 E030700 0 028 E040700 38131 028 F010700 0 028 F020700 0 028 F030700 0 028 F040700 0 028 G010700 442 028 G020700 306 028 G030700 0 028 G040700 45971 028 H000700 0 029 000700 Y 030 A000700 0 030 B000700 4.50 PAGE 15 030 C000700 0.00 031 A000700 0 031 B000700 0 032 000700 0 033 000700 0 034 000700 Y 035 000700 22 036 A000700 N 036 B000700 0 037 000700 N 038 000700 0 039 000700 Y 040 000700 Y 041 000700 Y 042 A000700 0 042 B000700 0 042 C000700 100 042 D000700 0 042 E000700 0 042 F000700 0 042 G000700 0 042 H000700 0 043 000700 0 044 000700 0 045 000700 Y 046 000700 N 047 000700 Y 048 000700 0.000 048 A010700 500000 048 A020700 0.500 048 B010700 500000 048 B020700 0.475 048 C010700 1500000 048 C020700 0.450 048 D010700 0 048 D020700 0.000 048 E010700 0 048 E020700 0.000 048 F010700 0 048 F020700 0.000 048 G010700 0 048 G020700 0.000 048 H010700 0 048 H020700 0.000 048 I010700 0 048 I020700 0.000 048 J010700 0 048 J020700 0.000 048 K010700 2500000 048 K020700 0.425 049 000700 N PAGE 16 050 000700 N 051 000700 N 052 000700 N 053 A000700 Y 053 B000700 Y 054 A000700 Y 054 B000700 N 054 C000700 N 054 D000700 Y 054 E000700 Y 054 F000700 N 054 G000700 Y 054 H000700 Y 054 I000700 N 054 J000700 Y 054 K000700 N 054 L000700 N 054 M000700 Y 054 N000700 N 054 O000700 Y 055 A000700 Y 055 B000700 N 056 000700 Y 057 000700 N 058 A000700 N 059 000700 Y 060 A000700 N 060 B000700 N 061 000700 250 062 A000700 Y 062 B000700 0.0 062 C000700 0.0 062 D000700 0.0 062 E000700 0.0 062 F000700 0.0 062 G000700 0.0 062 H000700 0.0 062 I000700 0.0 062 J000700 0.0 062 K000700 0.0 062 L000700 0.0 062 M000700 0.0 062 N000700 0.0 062 O000700 0.0 062 P000700 0.0 062 Q000700 0.0 062 R000700 0.0 063 A000700 0 063 B000700 0.0 064 A000700 N 064 B000700 N PAGE 17 066 A000700 N 067 000700 N 068 A000700 N 068 B000700 N 069 000700 N 070 A010700 Y 070 A020700 Y 070 B010700 Y 070 B020700 N 070 C010700 Y 070 C020700 N 070 D010700 Y 070 D020700 N 070 E010700 N 070 E020700 N 070 F010700 N 070 F020700 N 070 G010700 N 070 G020700 N 070 H010700 N 070 H020700 N 070 I010700 N 070 I020700 N 070 J010700 Y 070 J020700 Y 070 K010700 Y 070 K020700 N 070 L010700 Y 070 L020700 N 070 M010700 Y 070 M020700 N 070 N010700 Y 070 N020700 N 070 O010700 Y 070 O020700 N 070 P010700 N 070 P020700 N 070 Q010700 N 070 Q020700 N 070 R010700 N 070 R020700 N 071 A000700 0 071 B000700 0 071 C000700 0 071 D000700 0 072 A000700 11 072 B000700 0 072 C000700 0 072 D000700 0 072 E000700 0 072 F000700 0 PAGE 18 072 G000700 0 072 H000700 0 072 I000700 0 072 J000700 0 072 K000700 0 072 L000700 0 072 M000700 0 072 N000700 0 072 O000700 0 072 P000700 0 072 Q000700 0 072 R000700 0 072 S000700 0 072 T000700 0 072 U000700 0 072 V000700 0 072 W000700 0 072 X000700 0 072 Y000700 0 072 Z000700 0 072AA000700 0 072BB000700 0 072CC010700 0 072CC020700 0 072DD010700 0 072DD020700 0 072EE000700 0 073 A010700 0.0000 073 A020700 0.0000 073 B000700 0.0000 073 C000700 0.0000 074 A000700 0 074 B000700 0 074 C000700 0 074 D000700 0 074 E000700 0 074 F000700 0 074 G000700 0 074 H000700 0 074 I000700 0 074 J000700 0 074 K000700 0 074 L000700 0 074 M000700 0 074 N000700 0 074 O000700 0 074 P000700 0 074 Q000700 0 074 R010700 0 074 R020700 0 074 R030700 0 PAGE 19 074 R040700 0 074 S000700 0 074 T000700 0 074 U010700 0 074 U020700 0 074 V010700 0.00 074 V020700 0.00 074 W000700 0.0000 074 X000700 800 074 Y000700 0 075 A000700 0 075 B000700 44278 076 000700 0.00 SIGNATURE KENNETH E CROCKETT, SR TITLE BLUESKY ADMIN EX-99.77B ACCT LTTR 3 muniamendment.txt ACCOUNTANT LETTER Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Trustees Delaware Investments Municipal Trust In planning and performing our audits of the financial statements of Delaware Investments Municipal Trust (the Trust) as of and for the year ended August 31, 2006, 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 opinions 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 the Trusts internal control over financial reporting. Accordingly, we express no such opinion. The management of the Trust 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 companys 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 companys 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 companys ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the companys 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 the Trusts 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). In our report to you dated October 11, 2006, we reported that there were no deficiencies in the Trusts internal control over financial reporting and its operation, including controls for safeguarding securities, that we considered to be a material weakness as defined above as of August 31, 2006. However, subsequent to the filing of the Trusts Form N-SAR for its fiscal year ended August 31, 2006, we noted the following matter involving internal control over financial reporting and its operation that we consider to be a material weakness, as defined above. The Trusts controls related to the review and analysis of the relevant terms and conditions of certain transfers of securities did not operate effectively to appropriately determine whether the transfers qualified for sale accounting under the provisions of Statement of Financial Accounting Standards No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities. As a result of this material weakness, the statement of net assets and statement of assets and liabilities as of August 31, 2006, and the related statement of operations for the year then ended and the financial highlights for each of five years in the period then ended of the Delaware Tax-Free Florida Insured Fund were restated in order to appropriately account for such transfers of securities as secured borrowings and report the related interest income and expense. 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. October 11, 2006 except for the fifth and sixth paragraphs, as to which the date is January 2, 2007 2 -----END PRIVACY-ENHANCED MESSAGE-----