Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing and Immediate Effectiveness of Proposed Rule Change Relating to Net Asset Value Calculations for CurrencyShares Trusts, 52717-52719 [E8-20963]
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pwalker on PROD1PC71 with NOTICES
Federal Register / Vol. 73, No. 176 / Wednesday, September 10, 2008 / Notices
Financial Instruments and
characteristics of such instruments and
cash equivalents, and amount of cash
held in the portfolio of each Fund.
NYSE Arca will also make available on
its Web site daily trading volume of the
Shares, closing prices of the Shares, and
the NAV per Share. In addition, the Web
sites for the Funds and/or the Exchange
will publish the following information:
(a) The current NAV per Share daily and
the prior business day’s NAV per Share
and the reported closing price; (b) the
Bid-Asked Price; (c) calculation of the
premium or discount of such price
against the NAV per Share; (d) data in
chart form displaying the frequency
distribution of discounts and premiums
of the Bid-Ask Price against the NAV
per Share, within appropriate ranges for
each of the four previous calendar
quarters; (e) the prospectus; and (f) other
applicable quantitative information.
Furthermore, the Commission
believes that the proposal to list and
trade the Shares is reasonably designed
to promote fair disclosure of
information that may be necessary to
price the Shares appropriately and to
prevent trading when a reasonable
degree of transparency cannot be
assured. The Commission notes that the
Exchange will obtain a representation
from the Trust, prior to listing, that the
NAV per Share for the Funds will be
calculated daily, and that the NAV will
be made available to all market
participants at the same time. The
Exchange has represented that the
disclosure of the portfolio composition
for each Fund will be made available to
all market participants at the same time.
The Exchange may consider the
suspension of trading in, or removal
from listing of, the Shares if, among
others: (1) The value of the underlying
index or portfolio is no longer
calculated or available on at least a 15second delayed basis or the Exchange
stops providing a hyperlink on its Web
site to any such asset or investment
value; or (2) the Indicative Value is no
longer made available on at least a 15second delayed basis.23 Further,
Commentary .02 to NYSE Arca Equities
Rules 8.200 sets forth certain
restrictions, described above, on ETP
Holders acting as registered Market
Makers in TIRs to facilitate surveillance.
The Exchange’s trading halt rules are
reasonably designed to prevent trading
in the Shares when transparency is
impaired. As discussed above, trading
in the Shares will be halted: (1) If the
Exchange becomes aware that a Fund’s
NAV or disclosure of the portfolio
23 See Commentary .02(d)(2)(ii) and (iii) to NYSE
Arca Equities Rule 8.200.
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16:52 Sep 09, 2008
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composition is not being disseminated
or has not been disseminated to all
market participants at the same time; or
(2) if the value of an Underlying
Benchmark is no longer calculated or
available on at least a 15-second basis
through one or more major market data
vendors during the time the Shares
trade on the Exchange or if an Indicative
Value per Share updated every 15
seconds is no longer calculated or
available. The Exchange also may
consider all relevant factors in
exercising its discretion to halt or
suspend trading in the Shares. Trading
may be halted because of market
conditions or for reasons that make
trading in the Shares inadvisable,
including: (1) The extent to which
trading is not occurring in the
underlying securities; or (2) whether
other unusual conditions or
circumstances detrimental to the
maintenance of a fair and orderly
market are present.
The Commission further believes that
the trading rules and procedures to
which the Shares will be subject
pursuant to this proposal are consistent
with the Exchange Act. The Exchange
has represented that the Shares are
equity securities subject to NYSE Arca’s
rules governing the trading of equity
securities.
In support of this proposal, the
Exchange has made the following
representations:
(1) The Shares will conform to the
initial and continued listing criteria
under NYSE Arca Equities Rule 8.200(d)
and Commentary .02(d) to NYSE Arca
Equities Rule 8.200.
(2) The Exchange’s surveillance
procedures are adequate to properly
monitor trading of the Shares in all
trading sessions and to deter and detect
violations of Exchange rules and
applicable federal securities laws.
(3) The Exchange will distribute an
Information Bulletin, the contents of
which are more fully described above,
to ETP Holders in connection with the
trading of the Shares.
(4) The Exchange represents that the
Trust is required to comply with NYSE
Arca Equities Rule 5.3 and Rule 10A–3
under the Exchange Act.
This approval order is based on the
Exchange’s representations.
The Commission finds good cause,
pursuant to Section 19(b)(2) of the
Act,24 for approving the proposed rule
change prior to the 30th day after the
date of publication of notice in the
Federal Register. The Commission notes
that it has previously approved the
listing and trading of the Shares on
24 15
PO 00000
U.S.C. 78s(b)(2).
Frm 00078
Fmt 4703
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52717
Amex 25 and believes that the
Exchange’s proposal to list and trade
such Shares does not appear to present
any novel or significant regulatory
issues that should cause it to revisit that
previous finding. As mentioned above,
the Shares are substantially similar to
the shares of other TIRs and exchangetraded products, the shares of which are
currently listed and trading in the
marketplace,26 and the Commission has
previously approved the listing and
trading of shares of other UltraFunds
and UltraShort Funds based on various
securities indexes.27 As such, the
Commission believes that accelerating
approval of this proposal should benefit
investors by creating, without undue
delay, additional competition in the
market for such products.
V. Conclusion
It is therefore ordered, pursuant to
Section 19(b)(2) of the Exchange Act,28
that the proposed rule change (SR–
NYSEArca–2008–91) be, and it hereby
is, approved on an accelerated basis.
For the Commission, by the Division of
Trading and Markets, pursuant to delegated
authority.29
Florence E. Harmon,
Acting Secretary.
[FR Doc. E8–20962 Filed 9–9–08; 8:45 am]
BILLING CODE 8010–01–P
SECURITIES AND EXCHANGE
COMMISSION
[Release No. 34–58458; File No. SR–
NYSEArca–2008–95]
Self-Regulatory Organizations; NYSE
Arca, Inc.; Notice of Filing and
Immediate Effectiveness of Proposed
Rule Change Relating to Net Asset
Value Calculations for CurrencyShares
Trusts
September 3, 2008.
Pursuant to Section 19(b)(1) of the
Securities Exchange Act of 1934
(‘‘Act’’) 1 and Rule 19b–4 thereunder,2
notice is hereby given that on August
28, 2008, NYSE Arca, Inc. (‘‘NYSE
Arca’’ or ‘‘Exchange’’) filed with the
Securities and Exchange Commission
(‘‘Commission’’) the proposed rule
change as described in Items I, II, and
III below, which Items have been
prepared by the Exchange. The
25 See supra note 3. The Shares have also been
approved for trading on the Exchange pursuant to
UTP. See supra note 4.
26 See supra note 18.
27 See supra note 19.
28 15 U.S.C. 78s(b)(2).
29 17 CFR 200.30–3(a)(12).
1 15 U.S.C. 78s(b)(1).
2 17 CFR 240.19b–4.
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52718
Federal Register / Vol. 73, No. 176 / Wednesday, September 10, 2008 / Notices
Commission is publishing this notice to
solicit comments on the proposed rule
change from interested persons.
I. Self-Regulatory Organization’s
Statement of the Terms of Substance of
the Proposed Rule Change
NYSE Arca, through its wholly-owned
subsidiary NYSE Arca Equities, Inc.
(‘‘NYSE Arca Equities’’), proposes to
provide a description of the revised
methodology for calculating net asset
value (‘‘NAV’’) to be implemented by
the CurrencyShares Euro Trust;
CurrencyShares Australian Dollar Trust;
CurrencyShares British Pound Sterling
Trust; CurrencyShares Canadian Dollar
Trust; CurrencyShares Japanese Yen
Trust; CurrencyShares Mexican Peso
Trust; CurrencyShares Swedish Krona
Trust; and CurrencyShares Swiss Franc
Trust. The text of the proposed rule
change is available on the Exchange’s
Web site at www.nyx.com, at the
Exchange’s principal office and at the
Commission’s Public Reference Room.
II. Self-Regulatory Organization’s
Statement of the Purpose of, and
Statutory Basis for, the Proposed Rule
Change
In its filing with the Commission, the
Exchange included statements
concerning the purpose of, and basis for,
the proposed rule change and discussed
any comments it received on the
proposed rule change. The text of these
statements may be examined at the
places specified in Item IV below. The
Exchange has prepared summaries, set
forth in Sections A, B, and C below, of
the most significant aspects of such
statements.
A. Self-Regulatory Organization’s
Statement of the Purpose of, and
Statutory Basis for, the Proposed Rule
Change
pwalker on PROD1PC71 with NOTICES
1. Purpose
The Exchange proposes to provide a
description of the revised methodology
for calculating net asset value (‘‘NAV’’)
to be implemented by the
CurrencyShares Euro Trust;
CurrencyShares Australian Dollar Trust;
CurrencyShares British Pound Sterling
Trust; CurrencyShares Canadian Dollar
Trust; CurrencyShares Japanese Yen
Trust; CurrencyShares Mexican Peso
Trust; CurrencyShares Swedish Krona
Trust; and CurrencyShares Swiss Franc
Trust (the ‘‘Trusts’’).3 The Commission
3 See
Post-Effective Amendment No. 1 to Form S–
1 for CurrencyShares Australian Dollar Trust
(Registration No. 333–132362, dated February 8,
2008); CurrencyShares British Pound Trust
(Registration No. 333–132361, dated February 8,
2008); CurrencyShares Canadian Dollar Trust
(Registration No. 333–132363, dated February 8,
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16:52 Sep 09, 2008
Jkt 214001
has previously approved the Trusts for
listing on the Exchange pursuant to
NYSE Arca Equities Rule 8.202
(‘‘Currency Trust Shares’’).4 The Trusts
were previously listed on the New York
Stock Exchange LLC (‘‘NYSE’’).5
Each of the Trusts currently utilizes
the Federal Reserve Bank of New York
Noon Buying Rate in calculating the
NAV for the Trusts and for shares
(‘‘Shares’’) of the Trusts.6 The NAV is
posted on the Trusts’ Web site
(www.currencyshares.com) as soon as
the valuation of the foreign currency
held by a Trust is complete (ordinarily
by 2 p.m. (New York time)). Ordinarily,
2008); CurrencyShares Euro Trust (Registration No.
333–125581, dated February 1, 2008);
CurrencyShares Japanese Yen Trust (Registration
No. 333–138881, dated February 12, 2008);
CurrencyShares Swiss Franc Trust (Registration No.
333–132364, dated February 1, 2008); Prospectus
Supplement No. 11 for the CurrencyShares Mexican
Peso Trust (Registration No. 333–132367, dated
June 13, 2008); Prospectus Supplement No. 10 for
the CurrencyShares Swedish Krona Trust
(Registration No. 132366, dated June 13, 2008)
(collectively, ‘‘Registration Statements’’). The shares
of the Trusts represent units of fractional undivided
beneficial interest in, and ownership of, the
respective Trust. The investment objective of the
Trusts is for the shares issued by the Trusts to
reflect the price of the applicable foreign currency
owned by the specific Trust, plus accrued interest,
less the expenses and liabilities of such Trust,
according to the Registration Statements. The shares
are intended to provide institutional and retail
investors with a simple, cost-effective means of
hedging their exposure to a particular foreign
currency and otherwise implement investment
strategies that involve foreign currency (e.g.,
diversify more generally against the risk that the
U.S. Dollar (‘‘USD’’) would depreciate).
4 See Securities Exchange Act Release No. 56131
(July 25, 2007), 72 FR 42212 (August 1, 2007) (SR–
NYSEArca–2007–57) (order granting accelerated
approval for listing on NYSE Arca of
CurrencyShares Trusts).
5 See Securities Exchange Act Release Nos. 52843
(November 28, 2005), 70 FR 72486 (December 5,
2005) (SR–NYSE–2005–65) (order granting
accelerated approval for NYSE to list and trade
shares of the Euro Currency Trust, now known as
the CurrencyShares Euro Trust); 54020 (June 20,
2006), 71 FR 36579 (June 27, 2006) (SR–NYSE–
2006–35) (order granting accelerated approval for
NYSE to list and trade shares of the CurrencyShares
Australian Dollar Trust, CurrencyShares British
Pound Sterling Trust, CurrencyShares Canadian
Dollar Trust, CurrencyShares Mexican Peso Trust,
CurrencyShares Swedish Krona Trust and
CurrencyShares Swiss Franc Trust); 55268
(February 9, 2007), 72 FR 7793 (February 20, 2007)
(SR–NYSE–2007–03) (order granting accelerated
approval for NYSE to list and trade shares of the
CurrencyShares Japanese Yen Trust).
6 As described in the above-noted previous
proposed rule changes by the Exchange and the
NYSE relating to the Trusts, on each day that the
NYSE is open for regular trading, The Bank of New
York (‘‘Trustee’’) will determine the NAV of each
of the Trusts. In so doing, the Trustee values the
foreign currency held by the Trusts on the basis of
the Noon Buying Rate, which is the USD/applicable
foreign currency exchange rate as determined by the
Federal Reserve Bank of New York as of 12 p.m.
(New York time) on each day that the NYSE is open
for regular trading. The Sponsor (Rydex Specialized
Products LLC) publishes each Trust’s NAV each
business day on its Web site.
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it is posted no more than thirty minutes
after the Noon Buying Rate is published
by the Federal Reserve Bank of New
York.
As of the operative date of this
proposed rule change, the Trusts intend
to utilize a revised methodology for
calculating NAV, as follows. To
calculate the NAV, the Trustee adds to
the amount of foreign currency in the
Trust at the end of the preceding
business day accrued but unpaid
interest, the foreign currency receivable
under pending purchase orders and the
value of other Trust assets, and subtracts
the accrued but unpaid Sponsor’s fee,
the foreign currency payable under
pending redemption orders and other
Trust expenses and liabilities, if any.
The result is the NAV of the Trust for
that business day. The Trustee shall also
divide the NAV of each Trust by the
number of Shares outstanding for the
date of the evaluation then being made,
which figure is the ‘‘NAV per Share.’’
The NAV will be expressed in USD
based on the Closing Spot Rate 7 as
determined by WM/Reuters at 4 p.m.
(London time). If, on a particular
evaluation day, the Closing Spot Rate
has not been determined and
announced by 6 p.m. (London time),
then the most recent Closing Spot Rate
shall be used to determine the NAV of
the Trust unless the Trustee, in
consultation with the Sponsor,
determines that such price is
inappropriate to use as the basis for
such valuation. In the event that the
Trustee and the Sponsor determine that
the most recent Closing Spot Rate is not
an appropriate basis for valuation of the
Trust’s currency, the Trustee and the
Sponsor shall determine an alternative
basis for such evaluation to be
employed by the Trustee. Such an
alternative basis may include reference
to the market price of futures contracts
that reflect the value of the foreign
currency relative to the USD. The use of
any alternative basis to determine NAV
would be disclosed on the Trust’s Web
site. The Trustee also determines the
NAV per Share, which equals the NAV
of the Trust divided by the number of
outstanding Shares. The Sponsor
publishes the NAV and NAV per Share
for each Trust on each day that the
Exchange is open for regular trading on
the Trusts’ Web site.8
7 Closing Spot Rate will be defined in the
Registration Statements as ‘‘the [Foreign Currency]/
USD exchange rate as determined by WM/Reuters
at 4 p.m. (London time)’’. WM/Reuters is a joint
venture of The WM Company PLC and Thomson
Reuters.
8 The Exchange will obtain a representation from
the Trusts that the NAV per Share will be
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Federal Register / Vol. 73, No. 176 / Wednesday, September 10, 2008 / Notices
The Exchange understands that the
Closing Spot Rate as determined by
WM/Reuters is an internationally
accepted currency exchange rate and is
the rate generally used in currency swap
transactions. The Closing Spot Rate for
various currencies is published in the
Financial Times. According to WM/
Reuters, the majority of main equity and
bond index compilers use the WM/
Reuters exchange rates in their
calculations.9 The Exchange believes
that the WM/Reuters Closing Spot Rate
is a widely-accepted, transparent and
widely-disseminated measure of
currency exchange rates and does not
believe that a transition to using WM/
Reuters data will adversely impact
investors or market transparency.
Prior to implementation of the revised
NAV calculation procedures as
described above, the Exchange will
issue an Information Bulletin informing
ETP Holders of the new procedures and
that the NAV for the Trusts will be
available on the Trusts’ Web site. Notice
to investors of changes to the NAV
calculation methodology will be posted
on the Trusts’ Web site. In addition, the
Registration Statements will be
supplemented to reflect the revised
methodology.
2. Statutory Basis
The proposed rule change is
consistent with Section 6(b) 10 of the
Act, in general, and furthers the
objectives of Section 6(b)(5),11 in
particular, in that it is designed to
prevent fraudulent and manipulative
acts and practices, to promote just and
equitable principles of trade, to foster
cooperation and coordination with
persons engaged in facilitating
transactions in securities, and to remove
impediments to and perfect the
mechanisms of a free and open market
and a national market system. The
Exchange believes that the proposed
revisions to NAV calculation
methodology for the Trusts will
continue to ensure transparency of the
NAV calculation based upon widelyaccepted information sources.
B. Self-Regulatory Organization’s
Statement on Burden on Competition
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The Exchange does not believe that
the proposed rule change will impose
any burden on competition that is not
necessary or appropriate in furtherance
of the purposes of the Act.
calculated daily and made available to all market
participants at the same time.
9 See ‘‘Spot & Forward Rates Guide’’ published by
WM/Reuters, available at www.wmcompany.com.
10 15 U.S.C. 78f(b).
11 15 U.S.C. 78f(b)(5).
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16:52 Sep 09, 2008
Jkt 214001
C. Self-Regulatory Organization’s
Statement on Comments on the
Proposed Rule Change Received From
Members, Participants or Others
No written comments were solicited
or received with respect to the proposed
rule change.
III. Date of Effectiveness of the
Proposed Rule Change and Timing for
Commission Action
The Exchange has designated the
proposed rule change as one that: (1)
Does not significantly affect the
protection of investors or the public
interest; (2) does not impose any
significant burden on competition; and
(3) does not become operative for 30
days from the date of filing, or such
shorter time as the Commission may
designate if consistent with the
protection of investors and the public
interest. Therefore, the foregoing rule
change has become effective pursuant to
Section 19(b)(3)(A) of the Act 12 and
subparagraph (f)(6) of Rule 19b–4
thereunder.13
At any time within 60 days of the
filing of the proposed rule change, the
Commission may summarily abrogate
such rule change if it appears to the
Commission that such action is
necessary or appropriate in the public
interest, for the protection of investors,
or otherwise in furtherance of the
purposes of the Act.
NYSE Arca believes that the proposed
rule change is noncontroversial in that
the Trusts will continue to use an
internationally-accepted, transparent
and widely-disseminated measure of
currency exchange rates as the basis for
NAV calculation. Use of the Closing
Spot Rate by the Trusts in place of the
Noon Buying Rate should not adversely
impact investors or market
transparency.14
IV. Solicitation of Comments
Interested persons are invited to
submit written data, views, and
arguments concerning the foregoing,
including whether the proposed rule
change is consistent with the Act.
Comments may be submitted by any of
the following methods:
12 15
U.S.C. 78s(b)(3)(A).
CFR 240.19b–4(f)(6). In addition, Rule 19b–
4(f)(6)(iii) requires a self-regulatory organization to
provide the Commission with written notice of its
intent to file the proposed rule change, along with
a brief description and text of the proposed rule
change, at least five business days prior to the date
of filing of the proposed rule change, or such
shorter time as designated by the Commission. The
Exchange has fulfilled this requirement.
14 E-mail from Tim Malinowski, Director, NYSE
Euronext, to Edward Cho, Special Counsel, Division
of Trading and Markets, Commission, dated
September 3, 2008.
13 17
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52719
Electronic Comments
• Use the Commission’s Internet
comment form (https://www.sec.gov/
rules/sro.shtml); or
• Send an e-mail to rulecomments@sec.gov. Please include File
Number SR–NYSEArca–2008–95 on the
subject line.
Paper Comments
• Send paper comments in triplicate
to Secretary, Securities and Exchange
Commission, 100 F Street, NE.,
Washington, DC 20549–1090.
All submissions should refer to File
Number SR–NYSEArca–2008–95. This
file number should be included on the
subject line if e-mail is used. To help the
Commission process and review your
comments more efficiently, please use
only one method. The Commission will
post all comments on the Commission’s
Internet Web site (https://www.sec.gov/
rules/sro.shtml). Copies of the
submission, all subsequent
amendments, all written statements
with respect to the proposed rule
change that are filed with the
Commission, and all written
communications relating to the
proposed rule change between the
Commission and any person, other than
those that may be withheld from the
public in accordance with the
provisions of 5 U.S.C. 552, will be
available for inspection and copying in
the Commission’s Public Reference
Room, on official business days between
the hours of 10 a.m. and 3 p.m. Copies
of the filing also will be available for
inspection and copying at the principal
office of the Exchange. All comments
received will be posted without change;
the Commission does not edit personal
identifying information from
submissions. You should submit only
information that you wish to make
available publicly. All submissions
should refer to File Number SR–
NYSEArca–2008–95 and should be
submitted on or before October 1, 2008.
For the Commission, by the Division of
Trading and Markets, pursuant to delegated
authority.15
Florence E. Harmon,
Acting Secretary.
[FR Doc. E8–20963 Filed 9–9–08; 8:45 am]
BILLING CODE 8010–01–P
15 17
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CFR 200.30–3(a)(12).
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Agencies
[Federal Register Volume 73, Number 176 (Wednesday, September 10, 2008)]
[Notices]
[Pages 52717-52719]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-20963]
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SECURITIES AND EXCHANGE COMMISSION
[Release No. 34-58458; File No. SR-NYSEArca-2008-95]
Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing
and Immediate Effectiveness of Proposed Rule Change Relating to Net
Asset Value Calculations for CurrencyShares Trusts
September 3, 2008.
Pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934
(``Act'') \1\ and Rule 19b-4 thereunder,\2\ notice is hereby given that
on August 28, 2008, NYSE Arca, Inc. (``NYSE Arca'' or ``Exchange'')
filed with the Securities and Exchange Commission (``Commission'') the
proposed rule change as described in Items I, II, and III below, which
Items have been prepared by the Exchange. The
[[Page 52718]]
Commission is publishing this notice to solicit comments on the
proposed rule change from interested persons.
---------------------------------------------------------------------------
\1\ 15 U.S.C. 78s(b)(1).
\2\ 17 CFR 240.19b-4.
---------------------------------------------------------------------------
I. Self-Regulatory Organization's Statement of the Terms of Substance
of the Proposed Rule Change
NYSE Arca, through its wholly-owned subsidiary NYSE Arca Equities,
Inc. (``NYSE Arca Equities''), proposes to provide a description of the
revised methodology for calculating net asset value (``NAV'') to be
implemented by the CurrencyShares Euro Trust; CurrencyShares Australian
Dollar Trust; CurrencyShares British Pound Sterling Trust;
CurrencyShares Canadian Dollar Trust; CurrencyShares Japanese Yen
Trust; CurrencyShares Mexican Peso Trust; CurrencyShares Swedish Krona
Trust; and CurrencyShares Swiss Franc Trust. The text of the proposed
rule change is available on the Exchange's Web site at www.nyx.com, at
the Exchange's principal office and at the Commission's Public
Reference Room.
II. Self-Regulatory Organization's Statement of the Purpose of, and
Statutory Basis for, the Proposed Rule Change
In its filing with the Commission, the Exchange included statements
concerning the purpose of, and basis for, the proposed rule change and
discussed any comments it received on the proposed rule change. The
text of these statements may be examined at the places specified in
Item IV below. The Exchange has prepared summaries, set forth in
Sections A, B, and C below, of the most significant aspects of such
statements.
A. Self-Regulatory Organization's Statement of the Purpose of, and
Statutory Basis for, the Proposed Rule Change
1. Purpose
The Exchange proposes to provide a description of the revised
methodology for calculating net asset value (``NAV'') to be implemented
by the CurrencyShares Euro Trust; CurrencyShares Australian Dollar
Trust; CurrencyShares British Pound Sterling Trust; CurrencyShares
Canadian Dollar Trust; CurrencyShares Japanese Yen Trust;
CurrencyShares Mexican Peso Trust; CurrencyShares Swedish Krona Trust;
and CurrencyShares Swiss Franc Trust (the ``Trusts'').\3\ The
Commission has previously approved the Trusts for listing on the
Exchange pursuant to NYSE Arca Equities Rule 8.202 (``Currency Trust
Shares'').\4\ The Trusts were previously listed on the New York Stock
Exchange LLC (``NYSE'').\5\
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\3\ See Post-Effective Amendment No. 1 to Form S-1 for
CurrencyShares Australian Dollar Trust (Registration No. 333-132362,
dated February 8, 2008); CurrencyShares British Pound Trust
(Registration No. 333-132361, dated February 8, 2008);
CurrencyShares Canadian Dollar Trust (Registration No. 333-132363,
dated February 8, 2008); CurrencyShares Euro Trust (Registration No.
333-125581, dated February 1, 2008); CurrencyShares Japanese Yen
Trust (Registration No. 333-138881, dated February 12, 2008);
CurrencyShares Swiss Franc Trust (Registration No. 333-132364, dated
February 1, 2008); Prospectus Supplement No. 11 for the
CurrencyShares Mexican Peso Trust (Registration No. 333-132367,
dated June 13, 2008); Prospectus Supplement No. 10 for the
CurrencyShares Swedish Krona Trust (Registration No. 132366, dated
June 13, 2008) (collectively, ``Registration Statements''). The
shares of the Trusts represent units of fractional undivided
beneficial interest in, and ownership of, the respective Trust. The
investment objective of the Trusts is for the shares issued by the
Trusts to reflect the price of the applicable foreign currency owned
by the specific Trust, plus accrued interest, less the expenses and
liabilities of such Trust, according to the Registration Statements.
The shares are intended to provide institutional and retail
investors with a simple, cost-effective means of hedging their
exposure to a particular foreign currency and otherwise implement
investment strategies that involve foreign currency (e.g., diversify
more generally against the risk that the U.S. Dollar (``USD'') would
depreciate).
\4\ See Securities Exchange Act Release No. 56131 (July 25,
2007), 72 FR 42212 (August 1, 2007) (SR-NYSEArca-2007-57) (order
granting accelerated approval for listing on NYSE Arca of
CurrencyShares Trusts).
\5\ See Securities Exchange Act Release Nos. 52843 (November 28,
2005), 70 FR 72486 (December 5, 2005) (SR-NYSE-2005-65) (order
granting accelerated approval for NYSE to list and trade shares of
the Euro Currency Trust, now known as the CurrencyShares Euro
Trust); 54020 (June 20, 2006), 71 FR 36579 (June 27, 2006) (SR-NYSE-
2006-35) (order granting accelerated approval for NYSE to list and
trade shares of the CurrencyShares Australian Dollar Trust,
CurrencyShares British Pound Sterling Trust, CurrencyShares Canadian
Dollar Trust, CurrencyShares Mexican Peso Trust, CurrencyShares
Swedish Krona Trust and CurrencyShares Swiss Franc Trust); 55268
(February 9, 2007), 72 FR 7793 (February 20, 2007) (SR-NYSE-2007-03)
(order granting accelerated approval for NYSE to list and trade
shares of the CurrencyShares Japanese Yen Trust).
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Each of the Trusts currently utilizes the Federal Reserve Bank of
New York Noon Buying Rate in calculating the NAV for the Trusts and for
shares (``Shares'') of the Trusts.\6\ The NAV is posted on the Trusts'
Web site (www.currencyshares.com) as soon as the valuation of the
foreign currency held by a Trust is complete (ordinarily by 2 p.m. (New
York time)). Ordinarily, it is posted no more than thirty minutes after
the Noon Buying Rate is published by the Federal Reserve Bank of New
York.
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\6\ As described in the above-noted previous proposed rule
changes by the Exchange and the NYSE relating to the Trusts, on each
day that the NYSE is open for regular trading, The Bank of New York
(``Trustee'') will determine the NAV of each of the Trusts. In so
doing, the Trustee values the foreign currency held by the Trusts on
the basis of the Noon Buying Rate, which is the USD/applicable
foreign currency exchange rate as determined by the Federal Reserve
Bank of New York as of 12 p.m. (New York time) on each day that the
NYSE is open for regular trading. The Sponsor (Rydex Specialized
Products LLC) publishes each Trust's NAV each business day on its
Web site.
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As of the operative date of this proposed rule change, the Trusts
intend to utilize a revised methodology for calculating NAV, as
follows. To calculate the NAV, the Trustee adds to the amount of
foreign currency in the Trust at the end of the preceding business day
accrued but unpaid interest, the foreign currency receivable under
pending purchase orders and the value of other Trust assets, and
subtracts the accrued but unpaid Sponsor's fee, the foreign currency
payable under pending redemption orders and other Trust expenses and
liabilities, if any. The result is the NAV of the Trust for that
business day. The Trustee shall also divide the NAV of each Trust by
the number of Shares outstanding for the date of the evaluation then
being made, which figure is the ``NAV per Share.'' The NAV will be
expressed in USD based on the Closing Spot Rate \7\ as determined by
WM/Reuters at 4 p.m. (London time). If, on a particular evaluation day,
the Closing Spot Rate has not been determined and announced by 6 p.m.
(London time), then the most recent Closing Spot Rate shall be used to
determine the NAV of the Trust unless the Trustee, in consultation with
the Sponsor, determines that such price is inappropriate to use as the
basis for such valuation. In the event that the Trustee and the Sponsor
determine that the most recent Closing Spot Rate is not an appropriate
basis for valuation of the Trust's currency, the Trustee and the
Sponsor shall determine an alternative basis for such evaluation to be
employed by the Trustee. Such an alternative basis may include
reference to the market price of futures contracts that reflect the
value of the foreign currency relative to the USD. The use of any
alternative basis to determine NAV would be disclosed on the Trust's
Web site. The Trustee also determines the NAV per Share, which equals
the NAV of the Trust divided by the number of outstanding Shares. The
Sponsor publishes the NAV and NAV per Share for each Trust on each day
that the Exchange is open for regular trading on the Trusts' Web
site.\8\
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\7\ Closing Spot Rate will be defined in the Registration
Statements as ``the [Foreign Currency]/USD exchange rate as
determined by WM/Reuters at 4 p.m. (London time)''. WM/Reuters is a
joint venture of The WM Company PLC and Thomson Reuters.
\8\ The Exchange will obtain a representation from the Trusts
that the NAV per Share will be calculated daily and made available
to all market participants at the same time.
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[[Page 52719]]
The Exchange understands that the Closing Spot Rate as determined
by WM/Reuters is an internationally accepted currency exchange rate and
is the rate generally used in currency swap transactions. The Closing
Spot Rate for various currencies is published in the Financial Times.
According to WM/Reuters, the majority of main equity and bond index
compilers use the WM/Reuters exchange rates in their calculations.\9\
The Exchange believes that the WM/Reuters Closing Spot Rate is a
widely-accepted, transparent and widely-disseminated measure of
currency exchange rates and does not believe that a transition to using
WM/Reuters data will adversely impact investors or market transparency.
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\9\ See ``Spot & Forward Rates Guide'' published by WM/Reuters,
available at www.wmcompany.com.
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Prior to implementation of the revised NAV calculation procedures
as described above, the Exchange will issue an Information Bulletin
informing ETP Holders of the new procedures and that the NAV for the
Trusts will be available on the Trusts' Web site. Notice to investors
of changes to the NAV calculation methodology will be posted on the
Trusts' Web site. In addition, the Registration Statements will be
supplemented to reflect the revised methodology.
2. Statutory Basis
The proposed rule change is consistent with Section 6(b) \10\ of
the Act, in general, and furthers the objectives of Section
6(b)(5),\11\ in particular, in that it is designed to prevent
fraudulent and manipulative acts and practices, to promote just and
equitable principles of trade, to foster cooperation and coordination
with persons engaged in facilitating transactions in securities, and to
remove impediments to and perfect the mechanisms of a free and open
market and a national market system. The Exchange believes that the
proposed revisions to NAV calculation methodology for the Trusts will
continue to ensure transparency of the NAV calculation based upon
widely-accepted information sources.
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\10\ 15 U.S.C. 78f(b).
\11\ 15 U.S.C. 78f(b)(5).
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B. Self-Regulatory Organization's Statement on Burden on Competition
The Exchange does not believe that the proposed rule change will
impose any burden on competition that is not necessary or appropriate
in furtherance of the purposes of the Act.
C. Self-Regulatory Organization's Statement on Comments on the Proposed
Rule Change Received From Members, Participants or Others
No written comments were solicited or received with respect to the
proposed rule change.
III. Date of Effectiveness of the Proposed Rule Change and Timing for
Commission Action
The Exchange has designated the proposed rule change as one that:
(1) Does not significantly affect the protection of investors or the
public interest; (2) does not impose any significant burden on
competition; and (3) does not become operative for 30 days from the
date of filing, or such shorter time as the Commission may designate if
consistent with the protection of investors and the public interest.
Therefore, the foregoing rule change has become effective pursuant to
Section 19(b)(3)(A) of the Act \12\ and subparagraph (f)(6) of Rule
19b-4 thereunder.\13\
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\12\ 15 U.S.C. 78s(b)(3)(A).
\13\ 17 CFR 240.19b-4(f)(6). In addition, Rule 19b-4(f)(6)(iii)
requires a self-regulatory organization to provide the Commission
with written notice of its intent to file the proposed rule change,
along with a brief description and text of the proposed rule change,
at least five business days prior to the date of filing of the
proposed rule change, or such shorter time as designated by the
Commission. The Exchange has fulfilled this requirement.
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At any time within 60 days of the filing of the proposed rule
change, the Commission may summarily abrogate such rule change if it
appears to the Commission that such action is necessary or appropriate
in the public interest, for the protection of investors, or otherwise
in furtherance of the purposes of the Act.
NYSE Arca believes that the proposed rule change is
noncontroversial in that the Trusts will continue to use an
internationally-accepted, transparent and widely-disseminated measure
of currency exchange rates as the basis for NAV calculation. Use of the
Closing Spot Rate by the Trusts in place of the Noon Buying Rate should
not adversely impact investors or market transparency.\14\
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\14\ E-mail from Tim Malinowski, Director, NYSE Euronext, to
Edward Cho, Special Counsel, Division of Trading and Markets,
Commission, dated September 3, 2008.
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IV. Solicitation of Comments
Interested persons are invited to submit written data, views, and
arguments concerning the foregoing, including whether the proposed rule
change is consistent with the Act. Comments may be submitted by any of
the following methods:
Electronic Comments
Use the Commission's Internet comment form (https://
www.sec.gov/rules/sro.shtml); or
Send an e-mail to rule-comments@sec.gov. Please include
File Number SR-NYSEArca-2008-95 on the subject line.
Paper Comments
Send paper comments in triplicate to Secretary, Securities
and Exchange Commission, 100 F Street, NE., Washington, DC 20549-1090.
All submissions should refer to File Number SR-NYSEArca-2008-95. This
file number should be included on the subject line if e-mail is used.
To help the Commission process and review your comments more
efficiently, please use only one method. The Commission will post all
comments on the Commission's Internet Web site (https://www.sec.gov/
rules/sro.shtml). Copies of the submission, all subsequent amendments,
all written statements with respect to the proposed rule change that
are filed with the Commission, and all written communications relating
to the proposed rule change between the Commission and any person,
other than those that may be withheld from the public in accordance
with the provisions of 5 U.S.C. 552, will be available for inspection
and copying in the Commission's Public Reference Room, on official
business days between the hours of 10 a.m. and 3 p.m. Copies of the
filing also will be available for inspection and copying at the
principal office of the Exchange. All comments received will be posted
without change; the Commission does not edit personal identifying
information from submissions. You should submit only information that
you wish to make available publicly. All submissions should refer to
File Number SR-NYSEArca-2008-95 and should be submitted on or before
October 1, 2008.
For the Commission, by the Division of Trading and Markets,
pursuant to delegated authority.\15\
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\15\ 17 CFR 200.30-3(a)(12).
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Florence E. Harmon,
Acting Secretary.
[FR Doc. E8-20963 Filed 9-9-08; 8:45 am]
BILLING CODE 8010-01-P