), the Securities and Exchange Commission (SEC or “Commission”) is soliciting comments on the proposed collection of information described below. [ ]Form N-17f-2 (17 CFR 274.220) is entitled “Certificate of Accounting of Securities and Similar Investments in the Custody of Management Investment Companies.” Form N-17f-2 is the cover sheet for the accountant examination certificates prepared under rule 17f-2. Form N-17f-2 facilitates the filing process for accountant examination certificates. [ ]We estimate that approximately 194 funds file Form N-17f-2 each year,[ ] and that it takes approximately 2 hours per response to prepare and file Form N-17f-2 with the Commission.