# EDGAR Filing Document

**Accession Number:** 0001064641
**File Stem:** 0001193125-26-027216
**Filing Date:** 2026-1
**Character Count:** 10980
**Document Hash:** 2c734c2b5878afe38d81539667a3f9d9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-027216.hdr.sgml**: 20260128

**ACCESSION NUMBER**: 0001193125-26-027216

**CONFORMED SUBMISSION TYPE**: 40-17F2

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20260128

**DATE AS OF CHANGE**: 20260128

**EFFECTIVENESS DATE**: 20260128

**SUBJECT COMPANY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SELECT SECTOR SPDR TRUST
- **CENTRAL INDEX KEY:** 0001064641

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 40-17F2
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-08837
- **FILM NUMBER:** 26572545

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02114
- **BUSINESS PHONE:** 6176643920

**MAIL ADDRESS:**
- **STREET 1:** ONE CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02114

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SECTOR SPDR TRUST
- **DATE OF NAME CHANGE:** 19980622
**FILED BY**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SELECT SECTOR SPDR TRUST
- **CENTRAL INDEX KEY:** 0001064641

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 40-17F2

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02114
- **BUSINESS PHONE:** 6176643920

**MAIL ADDRESS:**
- **STREET 1:** ONE CONGRESS STREET
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02114

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SECTOR SPDR TRUST
- **DATE OF NAME CHANGE:** 19980622

**U.S. Securities and Exchange Commission** 

**Washington, D.C. 20549** 

**FORM N-17f-2** 

**Certificate of Accounting of Securities and Similar** 

**Investments in the Custody of** 

**Management Investment Companies** 

**Pursuant to Rule 17f-2 [17 CFR 270.17f-2]** 

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;1. Investment Company Act File Number: | &nbsp;&nbsp;&nbsp;1. Investment Company Act File Number: | &nbsp;&nbsp;&nbsp;1. Investment Company Act File Number: | &nbsp;&nbsp;&nbsp;1. Investment Company Act File Number: | Date examination completed: | Date examination completed: |
| &nbsp;&nbsp;&nbsp;811-08837 | &nbsp;&nbsp;&nbsp;811-08837 | &nbsp;&nbsp;&nbsp;811-08837 | &nbsp;&nbsp;&nbsp;811-08837 | September 30, 2025 | September 30, 2025 |
| &nbsp;&nbsp;&nbsp;2. State Identification Number: | &nbsp;&nbsp;&nbsp;2. State Identification Number: | &nbsp;&nbsp;&nbsp;2. State Identification Number: | &nbsp;&nbsp;&nbsp;2. State Identification Number: | &nbsp;&nbsp;&nbsp;2. State Identification Number: | &nbsp;&nbsp;&nbsp;2. State Identification Number: |
| AL | AK | AZ | AR | CA | CO |
| CT | DE | DC | FL | GA | HI |
| ID | IL | IN | IA | KS | KY |
| LA | ME | MD | MA | MI | MN |
| MS | MO | MT | NE | NV | NH |
| NJ | NM | NY | NC | ND | OH |
| OK | OR | PA | RI | SC | SD |
| TN | TX | UT | VT | VA | WA |
| WV | WI | WY | PUERTO RICO |  |  |
| Other (specify): ☐<br>|  |  |  |  |  |
| &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: | &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: | &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: | &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: | &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: | &nbsp;&nbsp;&nbsp; 3. Exact name of investment company as specified in registration statement: |
| &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust | &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust | &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust | &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust | &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust | &nbsp;&nbsp;&nbsp; The Select Sector SPDR Trust |
| &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) | &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) | &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) | &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) | &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) | &nbsp;&nbsp;&nbsp; 4. Address of principal executive office: (number, street, city, state, zip code) |
| &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 | &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 | &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 | &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 | &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 | &nbsp;&nbsp;&nbsp; One Congress Street, Boston, MA 02114 |

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![LOGO](g38081dsp002a.jpg)

**<u>Report of Independent Public Accountant</u>**

To the Board of Trustees of

The Select Sector SPDR<sup>®</sup> 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 Select Sector SPDR<sup>®</sup> Trust (the "Trust"), comprising The Communication Services Select Sector SPDR Fund, The Consumer Discretionary Select Sector SPDR Fund, The Consumer Staples Select Sector SPDR Fund, The Energy Select Sector SPDR Fund, The Financial Select Sector SPDR Fund, The Health Care Select Sector SPDR Fund, The Industrial Select Sector SPDR Fund, The Materials Select Sector SPDR Fund, The Real Estate Select Sector SPDR Fund, The Technology Select Sector SPDR Fund, and The Utilities Select Sector SPDR Fund, complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the "Act") (the "specified requirements") as of September 30, 2025. The Select Sector SPDR<sup>®</sup> Trust's management is responsible for its assertion. Our responsibility is to express an opinion on management's assertion about the Trust's compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management's assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management's assertion is fairly stated in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management's assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Included among our procedures were the following tests performed as of September 30, 2025, and with respect to agreement of security purchases and sales, for the period from August 31, 2025 (the date of our last examination), through September 30, 2025:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Confirmation of all securities held by institutions in book entry form at The Depository Trust Company and State
Street Bank and Trust Company (the "Custodian")

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Confirmation of all securities hypothecated, pledged, placed in escrow, or out for transfer with brokers,
pledgees, or transfer agents

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Reconciliation of all such securities to the books and records of the Trust and the Custodian

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Review of the reconciliation procedures performed by the Custodian at an omnibus level between the Depository
Trust Company and the books and records of the Custodian

![LOGO](g38081dsp002b.jpg)

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Agreement of 3 security purchases and 2 security sales or maturities since our last report from the books and
records of the Trust to broker confirmations

Our examination does not provide a legal determination on the Trust's compliance with specified requirements.

In our opinion, management's assertion that The Select Sector SPDR<sup>®</sup> Trust complied with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of September 30, 2025, with respect to securities reflected in the investment account of the Trust 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 The Select Sector SPDR<sup>®</sup> 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.

![LOGO](g38081dsp003.jpg)

COHEN & COMPANY, LTD.

Cleveland, Ohio

November 24, 2025

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The Select Sector SPDR<sup>®</sup> Trust

November 24, 2025

Cohen & Company, Ltd.

1350 Euclid Avenue, Suite 800

Cleveland, Ohio 44115

We, as members of management of The Select Sector SPDR<sup>®</sup> Trust (the "Trust"), comprising The Communication Services Select Sector SPDR Fund, The Consumer Discretionary Select Sector SPDR Fund, The Consumer Staples Select Sector SPDR Fund, The Energy Select Sector SPDR Fund, The Financial Select Sector SPDR Fund, The Health Care Select Sector SPDR Fund, The Industrial Select Sector SPDR Fund, The Materials Select Sector SPDR Fund, The Real Estate Select Sector SPDR Fund, The Technology Select Sector SPDR Fund, and The Utilities Select Sector SPDR Fund, are responsible for complying with 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. We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Trust's compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of September 30, 2025, and from August 31, 2025 (the date of the last examination) through September 30, 2025.

Based on this evaluation, we assert that 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 September 30, 2025 and from August 31, 2025 through September 30, 2025, with respect to securities reflected in the investment account of the Trust.

The Select Sector SPDR<sup>®</sup> Trust

By:

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| |
|:---|
| /s/ Chad C. Hallett |
| Chad C. Hallett, Treasurer |

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