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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION ------------------------------------------------
Washington, D.C. 20549 | OMB APPROVAL |
|----------------------------------------------|
FORM N-17f-2 | OMB Number: 3235-0360 |
| Expires: June 30, 1997 |
Certificate of Accounting of Securities and Similar | Estimated average burden |
Investments in the Custody of | hours per response 0.05 |
Management Investment Companies ------------------------------------------------
Pursuant to Rule 17f-2 [17 CFR 270.17F-2]
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| 1. Investment Company Act File Number: | Date examination completed: |
| | |
| 814-172 | 9-28-00 |
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| 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 | 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 | | |
| |------------------------------------------------------------------------------------------------------------------|
| | Other (specify): |
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| 3. Exact name of investment company as specified in registration statement: |
| |
| WINFIELD CAPITAL CORP. |
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| |
| |
| |
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| 4. Address of principal executive office (number, street, city, state, zip code): |
| |
| 237 Mamaroneck Avenue, White Plains, NY 10605 |
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INSTRUCTIONS
This Form must be completed by 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 Commission's
principal office in Washington, D.C., one copy with the regional office for
the region in which the investment company's 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
SEC 2198 (8-95)
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[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
PRICEWATERHOUSECOOPERS LLP
1301 Avenue of the Americas
New York, New York 10019-6013
Telephone (212) 259-1000
Facsimile (212) 259-1301
REPORT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors and Shareholders
of Winfield Capital Corp.
(A Small Business Investment Company licensed by
the U.S. Small Business Administration):
We have examined the investment accounts shown by the books and records of
Winfield Capital Corp. for the period from the date of our last similar
examination on May 11, 2000 to September 28, 2000. Our examination was made
without prior notice to the Company. It is understood that this report is solely
for the use of management and the Securities and Exchange Commission and should
not be used for any other purpose.
Securities owned as of the close of business on September 28, 2000 shown by the
books and records audited by us, which we counted and inspected, were located in
the vault of Chase Manhattan Bank located at 191 Mamaroneck Avenue, White
Plains, NY 10605.
Because the above procedures do not constitute an audit in accordance with
generally accepted auditing standards, we do not express an opinion on the
investment accounts referred to above. In connection with the procedures
referred to above, no matters came to our attention that caused us to believe
that the specified accounts should be adjusted. Had we performed additional
procedures or had we audited the financial statements in accordance with
generally accepted auditing standards, matters might have come to our attention
that would have been reported to you. This report relates only to the
investments specified above and does not extend to any financial statements of
Winfield Capital Corp., taken as a whole.
/s/ PRICEWATERHOUSECOOPERS LLP
September 28, 2000
