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UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No[removed]December 12, 2013 ACCOUNTING AND AUDITING ENFORCEMENT
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Document Date: 2013-12-12 09:50:07


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City

New York / London / /

Company

World-Wide Coin Investments Ltd. / GLG PARTNERS INC. / GLG Funds / GLG PARTNERS L.P. / EMSA1 Funds / EM / Coal Co. / /

Country

Cayman Islands / United States / United Kingdom / /

Currency

USD / /

Event

Product Issues / M&A / Employment Change / /

IndustryTerm

middleoffice accounting staff / middle-office accounting department / middle-office accounting personnel / internal accounting / private-market buyer / middle-office accounting staff / financial services / mining / then-primary subsidiary / excess management / /

MusicGroup

the Commission / /

Organization

Enforcement Division / U.K. Financial Conduct Authority / EM Fund / GLG Emerging Markets Fund / EMSA1 Fund / Securities and Exchange Commission / /

Person

Lisa W. Deitch / Keep Level / /

Position

DCF model for the position / fund administrator / manager of the EM / fund manager / Independent Consultant / auditor / consultant / co-manager / investment manager / Assistant Director / Director / Chief Counsel / U.K. investment adviser / investment adviser / administrator / chair / representative / analyst / independent auditor / senior member / /

Product

the monthly valuation / policies / valuation policies / procedures / controls / /

ProvinceOrState

New York / Delaware / /

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