Washington, D.C. 20549
Pursuant to Rule 17f-2 [17 CFR
270.17f-2]
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1. Investment Company Act File Number:
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Date examination completed:
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811-08918
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October 26, 2012
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2. State identification Number:
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AL
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AK
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AZ
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AR
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CA
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CO
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CT
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DE
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DC
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FL
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GA
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HI
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ID
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IL
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IN
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IA
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KS
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KY
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LA
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ME
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MD
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MA
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MI
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MN
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MS
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MO
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MT
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NE
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NV
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NH
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NJ
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NM
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NY
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NC
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ND
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OH
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OK
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OR
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PA
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RI
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SC
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SD
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TN
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TX
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UT
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VT
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VA
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WA
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WV
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WI
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WY
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PUERTO RICO
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Other
(specify):
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3. Exact name of investment company as specified in registration statement:
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HC Capital Trust
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4. Address of principal executive office (number, street, city, state, zip code):
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Five Tower Bridge, 300 Barr Harbor Drive,
Suite 500, West Conshohocken, PA 19428
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INSTRUCTIONS
This Form must be completed by investment companies that have
custody of securities or similar investments.
Investment Company
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1.
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All items must be completed by the investment company.
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2.
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Give this Form to the independent public accountant who, in compliance with Rule 17f-2 under the Act and applicable state law,
examines securities and similar investments in the custody of the investment company.
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Accountant
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3.
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Submit this Form to the Securities and Exchange Commission and appropriate state securities administrators when filing the
certificate of accounting required by Rule 17f-2 under the Act and applicable state law. File the original and one copy with the
Securities and Exchange Commission’s principal office in Washington, D.C., one copy with the regional office for the region
in which the investment company’s principal business operations are conducted, and one copy with the appropriate state of
administrator(s), if applicable.
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THIS
FORM MUST BE GIVEN TO YOUR INDEPENDENT PUBLIC ACCOUNTANT
Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of
HC Capital Trust:
We have examined management's assertion, included in the accompanying
Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that The Growth Equity
Portfolio, The Value Equity Portfolio, The Small Capitalization Equity Portfolio, The Institutional Growth Equity Portfolio, The
Institutional Value Equity Portfolio, The Institutional Small Capitalization Equity Portfolio, The Emerging Markets Portfolio,
The
Commodity Returns Strategy
Portfolio, The International Equity Portfolio and The Institutional
International Equity Portfolio (the “Portfolios”) of HC Capital Trust complied with the requirements of subsections
(b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (“the Act”) as of October 26, 2012. Management is
responsible for the Portfolios' compliance with those requirements. Our responsibility is to express an opinion on management's
assertion about the Portfolios' compliance based on our examination.
Our examination was conducted in accordance with the standards
of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test basis, evidence
about the Portfolios' compliance with those requirements and performing such other procedures as we considered necessary in the
circumstances. Included among our procedures were the following tests performed as of October 26, 2012 and with respect to agreement
of security purchases and sales, for the period from June 30, 2012 (the date of our last examination), through October 26, 2012:
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Confirmation of all securities held by the Depository Trust Company in book entry form, without prior notice to management
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Confirmation of all securities hypothecated, pledged, placed in escrow, or out for transfer with brokers, pledges and/or transfer
agents;
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Reconciliation of all such securities to the books and records of the Portfolios and State Street Bank (the "Custodian");
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Agreement of thirty-five security purchases and thirty-five
security sales or maturities
since our last report from the books and records of the Portfolios to broker confirmations;
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Confirmation of all open forward currency contracts with brokers/banks or alternative procedures where confirmations were not
obtained;
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Confirmation of all open futures contracts and underlying collateral with brokers/banks or alternative procedures where confirmations
were not obtained; and
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Confirmation of all investments in mutual funds with the respective transfer agents.
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We believe that our examination provides a reasonable basis
for our opinion. Our examination does not provide a legal determination on the Portfolios' compliance with specified requirements.
PricewaterhouseCoopers, LLP, 41 South High Street, Suite
2500, Columbus, Ohio 43215
T: (614) 225-8700, F: (614)224-1044, www.pwc.com/us
In our opinion, management's assertion that the Portfolios
complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of
October 26, 2012 with respect to securities reflected in the investment accounts of the Portfolios is fairly stated, in all material
respects.
This report is intended solely for the information and use of
management and the Board of Trustees of HC Capital Trust, 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/ PricewaterhouseCoopers LLP
Columbus, Oh
January 22, 2013
January 22, 2013
PricewaterhouseCoopers LLP
41 South High Street
Columbus, OH 43215
Re: Management Statement Regarding Compliance with Certain
Provisions of the Investment Company Act of 1940
The undersigned are officers of HC Capital Trust (hereinafter
referred to as the “Trust”) and employees of HC Capital Solutions, an operating division of Hirtle Callaghan &
Co., LLC., which serves as the Trust’s primary investment adviser. SSgA Funds Management, Inc. (the “Subadviser”)
provides subadvisory services to The Growth Equity Portfolio, The Value Equity Portfolio, The Small Capitalization Equity Portfolio,
The Institutional Growth Equity Portfolio, The Institutional Value Equity Portfolio, The Institutional Small Capitalization Equity
Portfolio, The Emerging Markets Portfolio and The
Commodity Returns Strategy
Portfolio (collectively,
the “Portfolios”), each a separate investment portfolio of the Trust. Custody of the securities and similar investments
of the Portfolios is maintained by State Street Bank (“Custodian”), an affiliate of the Subadviser.
Because of the affiliation between the Custodian and the Subadviser,
we understand that we are, as officers of the Trust, responsible for ensuring that the requirements of subsections (b) and (c)
of Rule 17f-2, Custody of Investments by Registered Management Investment Companies, of the Investment Company Act of 1940 are
satisfied. We further understand that we are responsible for ensuring that effective internal controls relating to the Portfolios'
compliance with such requirements are established and maintained.
Accordingly, we have taken such steps as we, in good faith,
deem necessary and appropriate to evaluate compliance with the requirements of subsections (b) and (c) of Rule 17f-2 with respect
to the Portfolios.
Based on this evaluation, we assert that, with respect to the
Portfolios, the Trust was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company
Act of 1940 as of October 26, 2012 and from June 30, 2012 through October 26, 2012 with respect to the securities and similar investments
reflected in the investment account of the Portfolios.
Sincerely,
HC Capital Trust
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/s/ Robert J. Zion
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/s/ Colette L. Bull
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Robert J. Zion
President
HC Capital Trust
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Colette L. Bull
Treasurer
HC Capital Trust
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