Form N-CEN - Annual Report for Registered Investment Companies
September 11 2024 - 2:36PM
Edgar (US Regulatory)
 |
KPMG LLP
Suite 500
191 West Nationwide Blvd.
Columbus, OH 43215-2568 |
|
Report of Independent Registered Public Accounting
Firm
To the Shareholders and the
Board of Directors
RiverNorth/DoubleLine Strategic Opportunity Fund, Inc.:
In planning and performing our audit
of the financial statements of RiverNorth/DoubleLine Strategic Opportunity Fund, Inc. (the Fund) as of and for the year ended June 30, 2024,
in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered the Fund's internal control
over financial reporting, including controls over 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-CEN, but not for the purpose of expressing
an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.
Management of the Fund 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. A company's internal control
over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the
company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition
of the 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 deficiency in internal control over
financial reporting 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 material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement
of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Fund'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 material weaknesses under standards established by the Public Company Accounting Oversight
Board (United States). However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including
controls over safeguarding securities, that we consider to be a material weakness as defined above as of June 30, 2024.
| | KPMG LLP, a Delaware limited liability
partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,
a private English company limited by guarantee. |
|
This report is intended solely
for the information and use of the management and the Board of Directors of RiverNorth/DoubleLine Strategic Opportunity Fund, Inc. and
the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
Columbus, Ohio
August 29, 2024
RiverNorth DoubleLine St... (NYSE:OPP)
Historical Stock Chart
From Oct 2024 to Nov 2024
RiverNorth DoubleLine St... (NYSE:OPP)
Historical Stock Chart
From Nov 2023 to Nov 2024
