Form N-CEN TORTOISE PIPELINE & ENER For: Nov 30
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E-mailX0303 N-CEN LIVE 0001526329 XXXXXXXX false false false N-2 Tortoise Pipeline & Energy Fund, Inc. 811-22585 0001526329 549300L8CO08RZOP4B19 5100 W. 115th Place Leawood 66211 US-KS US 9139811020 U.S. Bancorp Fund Servies LLC 615 E. Michigan Street Milwaukee 53202 4142873700 Journals containing an itemized daily record in detail of all purchases and sales of securities, all receipts and deliveries of securities, all receipts and disbursements of cash and all other debits and credits. General and auxiliary ledgers reflecting all assets, liability, reserve, capital, income and expense accounts. N N N-2 Y Conrad S. Ciccotello N/A N Rand C. Berney N/A N Jennifer Paquette N/A N Alexandra Herger N/A N H. Kevin Birzer 001410255 Y Diane M. Bono N/A 5100 W. 115th Place Leawood 66211 XXXXXX N N N N N N Quasar Distributors LLC 8-52323 000103848 N/A N N Ernst and Young LLP 00042 N/A N N N N N N N Tortoise Pipeline & Energy Fund Inc. 549300L8CO08RZOP4B19 N N/A Y N Y N N/A N/A N/A Rule 12d1-1 (17 CFR 270.12d1-1) Rule 32a-4 (17 CFR 270.32a-4) N N N N Tortoise Capital Advisors LLC 801-61622 000123711 N/A N Computershare Inc. 84-5849 254900Y7PP3ZED9AUY94 N N N U.S. Bancorp Fund Services LLC N1GZ7BBF3NP8GI976H15 N N U.S. Bank N.A. 6BYL5QZYBDK8S7L73M02 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Inc. 84-5849 254900Y7PP3ZED9AUY94 N N N U.S. Bancorp Fund Services LLC N1GZ7BBF3NP8GI976H15 N N N Montage Securities, LLC 8-68627 000285411 N/A 0.000000000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 21527.190000000000 J.P. MORGAN SECURITIES LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 3706.220000000000 Wells Fargo Securities LLC 8-65876 000126292 VYVVCKR63DVZZN70PB21 18546.850000000000 Merrill Lynch 028-07178 000007691 GGDZP1UYGU9STUHRDP48 11632.350000000000 RBC Capital Markets, LLC 8-45411 000031194 549300LCO2FLSSVFFR64 9516.760000000000 Scotia Capital Inc. 008-03716 000002739 549300BLWPABP1VNME36 8148.220000000000 BARCLAYS CAPITAL INC 8-41342 000019714 AC28XWWI3WIBK2824319 6689.940000000000 Liquidnet, Inc. 008-52461 000103987 213800HSKBBO1GCVRG79 5813.700000000000 Goldman Sachs and Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 5518.850000000000 Morgan Stanley and Co. LLC 8-15869 000008209 9R7GPTSO7KV3UQJZQ078 3736.880000000000 107266.770000000000 Citigroup Global Markets 008-08177 000007059 MBNUM2BPBDO7JBLYG310 1216570.000000000000 Goldman Sachs and Co. LLC 8-129 000000361 FOR8UP27PHTHYVLBNG30 658000.000000000000 Raymond James & Assoc., Inc. 8-10999 000000705 U4ONQX15J3RO8XCKE979 566000.000000000000 BARCLAYS CAPITAL INC 8-41342 000019714 AC28XWWI3WIBK2824319 299410.000000000000 UBS Securities LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 284910.000000000000 J.P. MORGAN SECURITIES LLC 8-35008 000000079 ZBUT11V806EZRVTWT807 70930.000000000000 3095820.000000000000 N 70051728.885519100000 Committed 20000000.000000000000 N N N Common stock Common Stock N N Common stock N N N 1.670000000000 2.420000000000 15.15 19.970000000000 true
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors of
Tortoise Pipeline & Energy Fund, Inc.
In planning and performing our audit of the financial statements of Tortoise Pipeline & Energy Fund, Inc. (the Fund) as of and for the
year ended November 30, 2020, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding
securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the
effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.
The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling
this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund’s internal control over financial reporting is a process designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A fund’s internal control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and directors
of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a fund’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the Fund’s annual or interim financial statements will not be prevented or detected on a timely basis.
Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and
would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its
operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of November 30, 2020.
This report is intended solely for the information and use of management and the Board of Directors of Tortoise Pipeline & Energy Fund,
Inc. and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.
/s/ Ernst & Young LLP
Minneapolis, Minnesota
January 28, 2021
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