[LETTERHEAD]
November 27, 2000
Securities and Exchange Commission
450 Fifty Street N.W.
Washington, DC 20549
Dear Sir or Madam:
On behalf of State Street Research Capital Trust, I am enclosing Form SE
and the related exhibits to be incorporated by reference in the direct
transmission of Form N-SAR for the period ended September 30, 2000
Sincerely,
/s/ Edward T. Gallivan, Jr.
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Edward T. Gallivan, Jr.
M:/sec/04c
Enclosure
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM SE
Dated November 27, 2000
Form N-SAR Six months ended 9/30/00 811-3838
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Report, Schedule or Statement of Period of Report SEC File No. of Form,
Which the Documents Are a Part (If Appropriate) Schedule or Statement
State Street Research Capital Trust 727101
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(Exact Name of Registrant As Specified in Charter) Registration CIK Number
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(Name of Person Other than the Registrant
Filling the Form, Schedule or Statement
The undersigned hereby files the following documents:
Attach an exhibit index and the exhibits not filed electronically as required by
Item 601 of Regulation S-K, the applicable Form, Schedule or Statement.
SIGNATURES: Complete A or B, as Appropriate
See General Instructions to Form SE
A. FILINGS MADE ON BEHALF OF THE REGISTRANT: The Registration has duly caused
this form to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Boston, State of Massachusetts, on the 27th day of
November, 2000.
State Street Research Capital Trust
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(Name of Registrant)
By: /s/ Douglas A. Romich
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(Signature)
Douglas A. Romich
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(Print Name)
Assistant Treasurer
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(Title)
B. FILINGS MADE BY PERSONS OTHER THAN THE REGISTRANT: After reasonable inquiry
and to the best of my knowledge and belief, I certify that the information set
forth in this statement is true, complete and correct.
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(Date) (Signature)
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(Print the Name and Title of Each Person Who Signs the Form)
SEC 2082 (1289)
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STATE STREET RESEARCH CAPITAL TRUST
(Name of Registrant)
Form SE
Exhibit Index for Form N-SAR
Item 77. B. Accountant's report on internal control
C. Matters submitted to a vote of security holders
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REPORT OF INDEPENDENT ACCOUNTANTS
To the Shareholders and Trustees of State Street Research Capital Trust:
State Street Research Mid-Cap Growth Fund
State Street Research Emerging Growth Fund
State Street Research Aurora Fund
(individually a "Fund", collectively, the "Trust")
In planning and performing our audit of the financial statements of the Trust
for the year ended September 30, 2000, we considered its internal control,
including control activities for safeguarding securities, in order to determine
our auditing procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form N-SAR, not to
provide assurance on internal control.
The management of the Company is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements for external purposes that
are fairly presented in conformity with generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use or disposition.
Because of inherent limitations in internal control, errors or fraud may occur
and not be detected. Also, projection of any evaluation of internal control to
future periods is subject to the risk that controls may become inadequate
because of changes in conditions or that the effectiveness of their design and
operation may deteriorate.
Our consideration of internal control would not necessarily disclose all matters
in internal control that might be material weaknesses under standards
established by the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or operaiton of one or more
of the internal control components does not reduce to a relatively low level the
risk that misstatements caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not
be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
September 30, 2000.
This report is intended solely for the information and use of the Board of
Directors, management 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/ PricewaterhouseCoopers LLP
November 15, 2000
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ADDITIONAL ANSWERS TO FORM N-SAR
for
STATE STREET RESEARCH CAPITAL TRUST
ITEM 77: ATTACHMENTS
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SUB-ITEM 77C: Submissions of matters to a vote of security holders
See "Report On Special Meeting of Shareholders" in the Report to Shareholders
for the year ended September 30, 2000, for the State Street Research Aurora Fund
(a series of the Registrar), which Report on Special Meeting of Shareholders is
incorporated by reference herein.
