# POLYGON CAPITAL ADVISORS, LLC X-17A-5 (2023-02-28) — Broker-dealer annual report - Company: POLYGON CAPITAL ADVISORS, LLC - Form: X-17A-5 - Filed: 2023-02-28 - Period: 2022-12-31 - Accession: 0001529989-23-000002 - CIK: 1529989 - File #: 8-68965 - Type: Broker-dealer - Material weakness: No - Auditor: Tuttle & Bond, PLLC - Auditor location: Fredericksburg, TX - Contact: Patricia E. Glovsky - Phone: 4153770155 - Email: pglovsky@polygoncapital.com - Website: polygoncapital.com - Signed by: Patricia E. Glovsky (CEO/Managing Partner) Original filing: https://www.sec.gov/Archives/edgar/data/1529989/000152998923000002/2022audpub.pdf --- {0}------------------------------------------------ OMB APPROVAL UNITED STATES OMB Number: 3235-0123 SECURITIES AND EXCHANGE COMMISSION Expires: Oct. 31, 2023 Washington, D.C. 20549 Estimated average burden hours per response: 12 ANNUAL REPORTS SEC FILE NUMBER FORM X-17A-5 8-68965 PART III FACING PAGE Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 AND ENDING 12/31/22 filing for the period beginning 01/01/22 MM/DD/YY MM/DD/YY A. REGISTRANT IDENTIFICATION NAME OF FIRM: Polygon Capital Advisors, LLC TYPE OF REGISTRANT (check all applicable boxes): Broker-dealer [ Security-based swap dealer \_ \_ | Major security-based swap participant Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 15 Second Street, Suite 9 (No. and Street) Sausalito CA 94965 (City) (State) (Zip Code) PERSON TO CONTACT WITH REGARD TO THIS FILING Patricia E. Glovsky (415) 775-3300 pglovsky@polygoncapital.com (Name) (Area Code - Telephone Number) (Email Address) B. ACCOUNTANT IDENTIFICATION INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Tuttle & Bond, PLLC (Name - if individual, state last, first, and middle name) 2954 Goehmann Lane Fredericksburg 78624 IX (Address) (City) (State) (Zip Code) 03/19/2019 6543 (Date of Registration with PCAOB)(if applicable) (PCAOB Registration Number, if applicable) FOR OFFICIAL USE ONLY \* Claims for exemption from the requirement that the annual reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a-5(e)(1)(ii), if applicable. Persons who are to respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number. {1}------------------------------------------------ ## OATH OR AFFIRMATION | Patricia E. Glovsky | swear (or affirm) that, to the best of my knowledge and belief, the | | | |--------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------|--|--| | financial report pertaining to the firm of Polygon Capital Advisors, LLC | as of | | | | December 31 | 2 022 | | | | as that of a customer | partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely | | | Signature: tricia 2. 8 Title: CEO/Managing Partner Atlachment Sop Notary Public # This filing \*\* contains (check all applicable boxes): - (a) Statement of financial condition. - [ (b) Notes to consolidated statement of financial condition. - [] (c) Statement of income (loss) or, if there is other comprehensive in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X), - O (d) Statement of cash flows. - [] (e) Statement of changes in stockholders' or partners' or sole proprietor's equity, - [] (f) Statement of changes in liabilities subordinated to claims of creditors. - (g) Notes to consolidated financial statements. - (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - [i) Computation of tangible net worth under 17 CFR 240.18a-2. - □ (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - □ (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - [ (I) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - [ (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - [ (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - | worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist. - □ (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - @ (q) Oath or affirmation in accordance with 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - [] (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - [ (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - □ (t) Independent public accountant's report based on an examination of the statement of financial condition. - [] [u] Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - [] (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - □ (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - □ (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.17a-12, as applicable. - ്ച (y) Report describing any material inadequacies found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). - [ (z) Other: - \*\*To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(d)(2), as applicable. {2}------------------------------------------------ ACKNOWLEDGMENT A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document. State of California County of MARIN on February 22, 2023 before me , \_ / Lita Momica Sedano - Carua (insert name and title of the officer) atRicia E. personally appeared who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that helshelthey executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument. I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct. RITA MONICA SEDANO-GARCIA WITNESS my hand and official seal. Notary Public - California Marin County Commission # 2322974 My Comm. Expires Mar 1, 2024 Signature (Seal) {3}------------------------------------------------ Polygon Capital Advisors, LLC Financial Statements Required by the U.S. Securities and Exchange Commission For the Year Ended December 31, 2022 {4}------------------------------------------------ # Contents | Financial Statements | | |----------------------------------|--| | Statement of Financial Condition | | | Notes to Financial Statements | | {5}------------------------------------------------ Polygon Capital Advisors, LLC Statement of Financial Condition For the Year Ended December 31, 2022 {6}------------------------------------------------ # Polygon Capital Advisors, LLC Statement of Financial Condition As of and for the year ended December 31, 2022 ### ASSETS | ASSELS | | | |-------------------------------------|---|--------| | Cash | S | 27,376 | | Total Assets | S | 27,376 | | LIABILITIES & MEMBERS' EQUITY | | | | Liabilities | | | | Accounts Payable | S | 3,150 | | Total Liabilities | | 3,150 | | Members' Equity | | | | Total Members' Equity | | 24,226 | | Total Liabilities & Members' Equity | S | 27,376 | {7}------------------------------------------------ ### - - - - -- - - -- --- --- -!"!!- ### - -#-\$ % - - &-- - '& -()\*+,)--./012/\*-34516)768-99.-:;.)<0/-+;=->?\*/@/7?-91<12?4-91/A1\*12+-.)<0/-+8-@/6-B)7?0)612-O-6M7/-I?-.)70)7/21)-F-K/-/,?