JPMorgan Private Markets Fund – Company response
2026-04-13 · Re: Annual Report on Form N-CSR Investment Company Act · Accession 0001193125-26-153041 · Agreed to revise
Segment Reporting (ASC 280)Exhibits, Certifications & SignaturesFunds & BDCs (ASC 946, N-CSR)
2026-04-13 · Annual Report on Form N-CSR Investment Company Act · Comment 1 · t”). For convenience of reference, the Staff’s comments have been reproduced herein and the Fund’s Agreed to revise
Staff comment: The titles of the individuals signing the certifications contained in Form N-CSR do not specifically contain the titles of “principal executive officer” and “principal financial officer.” Please confirm in correspondence that the individuals who sign the certifications are the principal executive officer and principal financial officer and, going forward, please confirm that such titles will be included in the signed certifications in future reports. letter →
Company response: The Fund hereby confirms that Ashmi Mehrotra is the Fund’s principal executive officer and Christopher Clienti is the Fund’s principal financial officer and that it will include such titles in future certifications. response letter →
2026-04-13 · Annual Report on Form N-CSR Investment Company Act · Comment 2 · ive officer and Christopher Clienti is the Fund’s principal financial officer and that it will include such titles in future certifications. Responded
Staff comment: The Staff notes that all public companies that are required to report segment information in accordance with Topic 280, Segment Reporting must comply with the disclosure requirements under the Financial Accounting Standards Board Accounting Standards Update 2023-07. Please confirm the Fund will include the required disclosure in future filings. letter →
Company response: The Fund will make the requested change in future reports. Please call me (202-636-5806) with any questions you may have regarding this filing or if you wish to discuss the above responses. response letter →
Full letter on EDGAR → · Filing index · All JPMorgan Private Markets Fund correspondence
Segment Reporting (ASC 280) – what to check: Check ASU 2023-07 significant segment expense disclosure, CODM identification, and that MD&A segment discussion matches the ASC 280 note.
Exhibits, Certifications & Signatures – what to check:
Funds & BDCs (ASC 946, N-CSR) – what to check:
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)