# EDGAR Filing Document

**Accession Number:** 0000803016
**File Stem:** 0000803016-25-000022
**Filing Date:** 2025-8
**Character Count:** 11915
**Document Hash:** bba34cc666e0ba1de77c06f426a13dc3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000803016-25-000022.hdr.sgml**: 20250815

**ACCESSION NUMBER**: 0000803016-25-000022

**CONFORMED SUBMISSION TYPE**: N-CEN

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250815

**DATE AS OF CHANGE**: 20250815

**EFFECTIVENESS DATE**: 20250815

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CALIFORNIA FIRST LEASING CORP
- **CENTRAL INDEX KEY:** 0000803016
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATIONAL COMMERCIAL BANKS [6021]

**ORGANIZATION NAME:**
- **EIN:** 330964185
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** N-CEN
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23782
- **FILM NUMBER:** 251223995

**BUSINESS ADDRESS:**
- **STREET 1:** 5000 BIRCH STREET, SUITE 500
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660
- **BUSINESS PHONE:** 949-255-0500

**MAIL ADDRESS:**
- **STREET 1:** 5000 BIRCH STREET, SUITE 500
- **CITY:** NEWPORT BEACH
- **STATE:** CA
- **ZIP:** 92660

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CALIFORNIA FIRST LEASING Corp
- **DATE OF NAME CHANGE:** 20220203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CALIFORNIA FIRST LEASING CORP
- **DATE OF NAME CHANGE:** 20220203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CALIFORNIA FIRST NATIONAL BANCORP
- **DATE OF NAME CHANGE:** 20010608

## Internal

```

EideBailly
CPAs & Business Advisors

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors
California First Leasing Corporation
Newport Beach, California

In planning and performing our audit of the financial statements of
California First Leasing Corporation ("Company") as of and for the
year ended June 30, 2025, in accordance with auditing standards
generally accepted in the United States of America, we considered
the Company's internal control over financial reporting, including
controls over safeguarding securities (internal control) as a basis
for designing our auditing procedures for the purpose of expressing
our opinion on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the Company's internal
control. Accordingly, we do not express an opinion on the effectiveness
of the Company's internal control.

A control deficiency 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 significant deficiency, or combination of
deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the Company's financial
statements will not be prevented, or detected and corrected on a timely
basis.

Our consideration of internal control was for the limited purpose described
in the first paragraph and would not necessarily identify all deficiencies
in internal control that might be significant deficiencies or material
weaknesses. Given these limitations, during our audit we did not identify
any deficiencies in internal control, including controls over safeguarding
securities that we consider to be material weaknesses, as defined above.
However, material weaknesses may exist that have not been identified.

This communication is intended solely for the information and use of
management, the Board of Directors and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone
other than these specified parties.

Sincerely
/s/ Eide Bailly LLP
Laguna Hills, California
August 11, 2025

What inspires you, inspires us, eidebailly.com
25231 Paseo De Alicia, Ste 100, Laguna Hills, CA 92653-4615
T 949.768.0833 F 949.768.8408 EOE

```

# Form N-CEN: Annual Report for Registered Investment Companies

## N-CEN: Filer Information
**Submission Type:** N-CEN
**CIK:** 0000803016

## N-CEN: Series/Class (Contract) Information

### N-CEN: Part A: General Information

**Item A.1.a - Report for period ending:** 2025-06-30

**Item A.1.b - Does this report cover a period of less than 12 months?:** No

## N-CEN: Part B: Information About the Registrant

- **Item B.1.a - Full name of Registrant:** CALIFORNIA FIRST LEASING CORP

- **Item B.1.b - Investment Company Act file number:** 811-23782

- **Item B.1.c - CIK:** 0000803016

- **Item B.1.d - LEI:** 894500AUBHBFB3137873

- **Item B.2.a - Street 1:** 5000 Birch Street

- **Item B.2.a - Street 2:** Suite 500

- **Item B.2.b - City:** Newport Beach

- **Item B.2.c - State:** CA

- **Item B.2.e - Zip Code:** 92660-8142

- **Item B.2.f - Telephone:** 949-255-0500

- **Item B.2.g - Public Website:** www.calfirstlease.com

### Item B.3 - Location of books and records

**Location books Record: 1**

- **a. Name of person (e.g., a custodian of records):** California First Leasing Corporatoin

- **b. Street 1:** 5000 Birch Street

- **Street 2:** Suite 200

- **c. City:** Newport Beach

- **d. State, if applicable:** CA

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 92660-8142

- **g. Telephone number:** 949-255-05000

- **h. Briefly describe the books and records kept at this location:** Accounting records including general ledger, trade, investment and cash ledgers, and reconciliations; lease and loan files, documentation, and other custody records.

**Location books Record: 2**

- **a. Name of person (e.g., a custodian of records):** Computershare, Inc.

- **b. Street 1:** 150 Royall St.

- **Street 2:** Suite 101

- **c. City:** Canton

- **d. State, if applicable:** ME

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 02021

- **g. Telephone number:** 888-524-0690

- **h. Briefly describe the books and records kept at this location:** Accounts for stockholders of record, transfers of shares and dividend disbursements.

**Location books Record: 3**

- **a. Name of person (e.g., a custodian of records):** Wells Fargo Clearing Services, LLC

- **b. Street 1:** One North Jefferson Avenue

- **c. City:** St. Louis

- **d. State, if applicable:** MO

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 63103

- **g. Telephone number:** 631-773-5400

- **h. Briefly describe the books and records kept at this location:** Custody of securities: record of security holdings, purchases, sales, income distributions and adjustments.

- **Item B.4.a - Is this the first filing by the Registrant?:** No

- **Item B.4.b - Is this the last filing by the Registrant?:** No

### Item B.6 - Organization

- [ ] a. Open-end management investment company registered under the Act on Form N-1A

- [x] b. Closed-end management investment company registered under the Act on Form N-2

- [ ] c. Separate account offering variable annuity contracts which is registered under the Act as a management investment company on Form N-3

- [ ] d. Separate account offering variable annuity contracts which is registered under the Act as a unit investment trust on Form N-4

- [ ] e. Small business investment company registered under the Act on Form N-5

- [ ] f. Separate account offering variable insurance contracts which is registered under the Act as a unit investment trust on Form N-6

- [ ] g. Unit investment trust registered under the Act on Form N-8B-2

- **Item B.6.i - Total number of Series:** —

- **Item B.7 - Is the Registrant the issuer of a class of securities registered under the Securities Act?:** No

### Item B.8 - Directors

| Name               | Is Interested Person?   | Other Investment Company File Numbers   |
|:---|:---|:---|
| Patrick E. Paddon  | Yes                     | N/A                                     |
| Glen T. Tsuma      | Yes                     | N/A                                     |
| Michael H. Lowry   | No                      | N/A                                     |
| Danilo Cacciamatta | No                      | N/A                                     |
| Robert W. Kelley   | No                      | N/A                                     |
| Sarah J. Paddon    | Yes                     | N/A                                     |

### Item B.9. Chief compliance officer.

**Chief compliance officer Record: 1**

- **a. Full Name:** S. Leslie Jewett

- **b. CRD Number, if any:** N/A

- **c. Street Address 1:** 5000 Birch Street

- **   Street Address 2:** Suite 500

- **d. City:** Newport Beach

- **e. State, if applicable:** CA

- **f. Foreign country, if applicable:** US

- **g. Zip code:** 92660-8142

- **h. Telephone number:** XXXXXX

- **i. Has the chief compliance officer changed since the last filing?:** No

If the chief compliance officer is compensated or employed by any person other than the Registrant, provide:

**CCO employer Record: 1**

- **i. Name of the person:** —

- **ii. Person’s IRS Employer Identification Number:** —

### Item B.10. Matters for security holder vote.

- **Were any matters submitted by the Registrant for its security holders’ vote during the reporting period?** No

- **Item B.11.a - Have there been any material legal proceedings?:** No

- **Item B.11.b - Has any proceeding previously reported been terminated?:** No

- **Item B.12.a - Were any claims with respect to the Registrant filed under a fidelity bond?:** No

- **Item B.13.a - Are the Registrant's officers or directors covered under any insurance policy?:** Yes

- **Item B.13.a.i - If yes, were any claims filed under the policy during the reporting period?:** No

- **Item B.14 - Did an affiliated person provide any form of financial support to the Registrant?:** No

- **Item B.15.a - Did the Registrant rely on any exemptive orders from the Commission?:** No

### Item B.16. Principal underwriters.

No Principal Underwriters reported.

### Item B.17. Independent public accountant.

**Public accountant Record: 1**

- **a. Full Name:** Eide Bailly LLC

- **b. PCAOB Number:** 286

- **c. LEI, if any:** N/A

- **d. State, if applicable:** ND

- **e. Foreign country, if applicable:** US

- **f. Has the independent public accountant changed since the last filing?** No

- **Item B.18 - Did an independent public accountant's report on internal control note any material weaknesses?:** No

- **Item B.19 - Did an independent public accountant issue an opinion other than an unqualified opinion?:** No

- **Item B.20 - Have there been material changes in the method of valuation?:** No

- **Item B.21 - Have there been any changes in accounting principles or practices?:** No

- **Item B.23 - Did the Registrant pay any dividend or make any distribution required to be accompanied by a written statement?:** No

## N-CEN: Part G: Attachments

**Item G.1a. Attachments.**

Attachments applicable to all Registrants. All Registrants shall file the following attachments, as applicable, with the current report. Indicate the attachments filed with the current report by checking the applicable items below:

- [ ] i. Legal proceedings

- [ ] ii. Provision of financial support

- [x] iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only)

- [ ] iv. Change in accounting principles and practices

- [ ] v. Information required to be filed pursuant to exemptive orders

- [ ] vi. Other information required to be included as an attachment pursuant to Commission rules and regulations

## N-CEN: Signature

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this report to a be signed on its behalf by the undersigned hereunto duly authorized.

**Registrant:** CALIFORNIA FIRST LEASING CORP

**Date:** 2025-08-15

**Signature:** S. Leslie Jewett

**Title:** CFO