U.S. Securities and Exchange Commission
Washington, D.C. 20549
FORM N-17f-2
Certificate of Accounting of Securities and Similar Investments in the Custody
of Management Investment Companies
Pursuant to Rule 17f-2 [17 CFR 270.17f-2]
1. Investment Company Act File Number: Date examination completed:
811-08839 October 19, 2007
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 None 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
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Other (specify):[ ]
3. Exact name of investment company as specified in registration statement: SPDR
Series Trust
4. Address of principal executive office: (number, street, city, state, zip
code) 1 Lincoln Street, Boston, MA 02111
INSTRUCTIONS
This Form must be completed by the investment companies that have custody of
securities or similar investments.
Investment Company
1. All items must be completed by the investment company.
2. Give this Form to the independent public accountant who, in compliance with
Rule 17f-2 under the Act and applicable state law, examines securities and
similar investments in the custody of the investment company.
Accountant
3. Submit this Form to the Securities and Exchange Commission and appropriate
state securities administrators when filing the certificate of accounting
required by Rule 17f-2 under the Act and applicable state law. File the original
and one copy with the Securities and Exchange Commissions principal office in
Washington, D.C., one copy with the regional office for the region in which the
investment companys principal business operations are conducted, and one copy
with the appropriate state administrator(s), if applicable.
THIS FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
Page 1
Report of Independent Registered Public Accounting Firm
To the Board of Trustees of
SPDR(R) Series 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 SPDR(R) Series Trust (the "Company")
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 19, 2007.
Management is responsible for the Company's compliance with those requirements.
Our responsibility is to express an opinion on management's assertion about the
Company's compliance based on our examination.
Our examination was conducted in accordance with the standards of the Public
Company Accounting Oversight Board (United States) and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with those
requirements and performing such other procedures as we considered necessary in
the circumstances. Included among our procedures were the following tests
performed as of October 19, 2007, and with respect to agreement of security and
similar investment purchases and sales, for the period from June 30, 2007 (the
date of our last examination) through October 19, 2007:
- Confirmation of all securities and similar investments held by the
Depository Trust Company, Federal Reserve Bank and International
Depositories in book entry form, at an omnibus level for the Custodian.
- Confirmation of all securities out for transfer with brokers, or other
appropriate auditing procedures where replies from brokers were not
received;
- Reconciliation of all such securities between the books and records of the
Company and the Custodian, on a fund level;
- Review of the reconciliation procedures performed by the Custodian at an
omnibus level between the Depository Trust Company, Federal Reserve Bank
and International Depositories and the books and records of the Custodian;
- Agreement of a sample of investment purchases and sales since our last
report from the books and records of the Company to broker confirmations,
or subsequent cash activity, where replies from brokers were not received.
We believe that our examination provides a reasonable basis for our opinion. Our
examination does not provide a legal determination on the Company's compliance
with specified requirements.
In our opinion, management's assertion that SPDR(R) Series Trust complied with
the requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of
October 19, 2007, with respect to securities and similar investments reflected
in the investment account of the Company is fairly stated, in all material
respects.
This report is intended solely for the information and use of the Board of
Trustees and management of the Company and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone other than
these specified parties.
Page 2
/s/Ernst & Young LLP
February 15, 2008
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Management Statement Regarding Compliance With Certain Provisions of the
Investment Company Act of 1940
February 15, 2008
We, as members of management of SPDR(R) Series Trust (the "Company"), 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 Investment Company Act of 1940 (the "Act"). We also are
responsible for establishing and maintaining effective internal controls over
compliance with those requirements. We have performed an evaluation of the
Company's compliance with the requirements of subsections (b) and (c) of Rule
17f-2 as of October 19, 2007, and from June 30, 2007 through October 19, 2007.
Based on this evaluation, we assert that the Company was in compliance with the
requirements of subsections (b) and (c) of Rule 17f-2 of the Act as of October
19, 2007, and from June 30, 2007 through October 19, 2007, with respect to
securities and similar investments reflected in the investment account of the
Company.
/s/Gary French
Treasurer
SPDR(R) Series Trust
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