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2023 UPAL Pooled Funds Audit

INDEPENDENT AUDITOR'S REPORT

To the Audit Committee
BOKF, NA, d/b/a Bank of Oklahoma, Trustee for Second
UPAL Pooled Investment Trust for Retirement Plans

Opinion

We have audited the financial statements of Second UPAL Pooled
Investment Trust for Retirement Plans (the Trust), which comprise the
statements of assets and liabilities, including the schedules of
investments, of each of the Funds as identified in Note 1 on pages 20
and 21 (the Funds) as of December 31, 2023, and the related statements
of operations and changes in net assets and financial highlights for the
year then ended and the related notes to the financial statements.
These financial statements and financial highlights are hereinafter
collectively referred to as financial statements.

In our opinion, the accompanying financial statements present fairly,
in all material respects, the financial position of each of the Funds
as of December 31, 2023, and the results of its operations, and changes
in its net assets and its financial highlights for the year then ended
in accordance with accounting principles generally accepted in the
United States of America.

 

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