# ARCVIEW CAPITAL, LLC X-17A-5 (2024-04-15) — Broker-dealer annual report
- Company: ARCVIEW CAPITAL, LLC
- Form: X-17A-5
- Filed: 2024-04-15
- Period: 2023-12-31
- Accession: 0001792363-24-000004
- CIK: 1792363
- File #: 8-70439
- Type: Broker-dealer
- Material weakness: No
- Auditor: Romeo and Chiaverelli CPAs
- Auditor location: Bala Cynwyd, PA
- Contact: Philip Ciantro
- Phone: 6462269300
- Email: phlllp.ciantro@arevlewcapital.com
- Website: arevlewcapital.com
- Signed by: Philip Ciantro (CFO)
Original filing: https://www.sec.gov/Archives/edgar/data/1792363/000179236324000004/arcview2023auditfull.pdf
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UNlTED STATES SECURITIES AND EXCHANGE COMMISSION Washington, o.c. 20549 ANNUAL **REPORTS FORM·** X-17 A-S **PARTIII FACING PAGE** OMQA!:1!:IIIOlfAL CMB Number: 3235.0113 **Expires:** Nov. 30, 2DZ6 ESllmated average burden hours pa response: 12 SEC FILE NUMBER 8-70439 lnformatJon Required Pursuant to Rules 17a-S1 17a-12, and 1Ba-7 under the Securities Exchange Aet of 1934 FILING FOR THE PERIOD ~EGINNING Q1/01/23 AND ENDING 12/31/23 MM/00/YV MM/DDf(Y **A. REGISTRANT** IDENTIFICA1ION NAME OF FIRM: Arcview Capital LLC TYPE OF REGISTRANT (check all applicable boxes): GI Broker-dealer □ Security-based swap dealer O Major security-based swap participant D Chedc here If respondent Is also an OTC derivatlves deafer ADDRESS Of PRINCIPAL PIACE OF BUSINESS: (Do not use a P.O. box oo.) 159 20th Street {No, ar1d Street) Brooklyn NY 11232 (CltyJ (State) (Zip Code} PERSON TO CONTACT WITH REGARD TO THIS FILING · Philip Ciantro 6462269300 phlllp.ciantro@arevlewcapital.com (Name) (Area code -Telephone Number) (Email Address) **8. ACCOUNTANT IDENTIFICATION INDEPENDENT** PUBLIC ACCOUNTANT wh~ **reports are** contained In this filing\* Romeo & Chiaverelli CPAs **(Narne-lf Individual, state la5t,** ffrst, and mlddle name) One Bala Ave Ste. 234 Bala Cynwyd PA 19004 **(Address)** (City) (State) **(Zip Code)** 09/01/2009 3721 **(Date of ~tlon with PCAOB){lf appllcablel (PCAOB Registration Number,** If anolfcable) **FOR OFFICIAL USE ONLY**
• Claims for exemption from the requirement that the annual reports be covered by the reports of an Independent public ai:cauntant must be supported by a statement offads and circumstances reffed en as the basb of the exemption. See 17 CFR 24D.17a-S(e)(l)liQ, rr applicable.
Persons who are to respond to the c:allectlon oflnfnnnatton contatned in this form are not required *to* respond unleH Iha rorm djsplays a currently valfd 0MB control number.
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#### **OATH OR AFFIRMATION**
| I, Pltlfp Ciantro | swear {or affirm} that, to the best of my knowledge and belief, the |
|-----------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|
| flnancfal report pertaining to the firm of Arcview Cepllal. U.c | . as of |
| 12/31
2 022 | 1s true and correct. I further swear (or affirm) that neither the company ~or any |
| | partr1er, officer, director, or equivalent person, as the case may be, has any proprietar:y Interest in any account classified solely |
as that of a customer.
**IHSAN N.** CHAHIN Notary Public .. state of New York */J:* /}/JI/} No.01CH6363955 i~'---+-..---\_\_.0 ... 1o111 1a-Dfled in Kings County Notary P~ My Commission Expires 09-05-2025
lltle: Chief Financial Offlcar
This filing•• contains (check all appllcable boxes):
- I!! (i)) Statement of financial condition.
- □ (b) Notes to consolldated statement of ftnandal condition.
- ~(::) Statement of Income (loss) or, if there ls other comprehensive income in the perfod(s) presented, a statement of comprehensive Income (as defined In § 210,1-02 of Regulation S-X).
- ~ (d) Statement of cash flows.
- Ii (e) Statement of changes In stockholders' or partneB' or sole proprietor's equity.
- □ (f) Statement of changes In flabflltles subordinated to dalms of creditors.
- Ii (g) Notes to consolidated financial statements.
- ii {h) Computation of net capital under 17 CFR 240,15c3·1 or 17 CFR 240.18a-1, as applicable.
- □ (1) Computation of tangible net worth under 17 CFR 2-40.18a-2.
- □ U) Computation for determination of customer rese,ve requirements pursuant to Exhibit A to 17 CFR 240.lSc;S-3.
- □ (~) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhlblt A to 17 CFR 240.18a·4, as appllcable,
- □ (I) computation for Determination of PAD Requirements under Exhibit A to§ 240,1Sc3-3.
- □ (m) Information relating to possession or control requirements for customers under 17 CFR 240.lSc:3-3.
- D (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 2A0.15c3•3{p)(2) or 17 CFR 240.lBa-4, as applicable.
- i! (o) Reconciliations, Including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.lBa-l, or 17 CFR 240.18°a-2, as applicable, and the reserve requirements under 17 CFR 240,lScJ.3 or 17 CFR 240.lSa-4, as applfcable, tf material differences exist, or a statement that no material differences exist.
- □ (p) Summary or financial data for subsidiaries not consolidated Tn the statement of financial condition.
- ii (q) Oath or affirmation in accordance with 17 CFR 240.17a•S, 17 CfR240.17a-12, or 17 CFR 240.18a•7, as applicable.
- □ (1) Compliance report ln accordance with 17 CFR 240.17a-s or 17 CFR 240.18a-7, as appUcable.
- ~ (.;) Exemption report In accordance with 17 C:R 240.17a-5 or 17 CFR 240.lSa-7, as appllcable.
- □ (t) Independent public accountant's report based on an examination of the statement of financial condition.
- ai (u) Independent public accountant's report based on an examination of the flnanclal report or flnanclal statements undt!r 17 CFR 240,17a-S, 17 CFR 240.18a-7, or 17 CFR 240,17a•12, as applicable.
- □ (·,r) Independent public accountant's report based on an examinatlon of certain statements In the compUance report under 17 CFR i4D.17a•S or 17 CFR 240.18a•7, as applicable.
- 0 (w) Independent public accountant's report based on a review of the exemption report under 17 O:R 240.17a-S or 17 , CFR 240.lSa-7, as applicable.
- □ (:<) Supplemental reports on applying agreed-upon procedures, In accordance with 17 CFR 240.1Sc3-le or 17 CFR 240.17a-l 2, as appllcable.
- □ (y) Report describing any material Inadequacies found to exist or found to have existed since the date of the previous i,udlt, o; a statement that no material Inadequacies e>clst, under 17 CfR 240.17a•12(k). □ (z)Other: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_
-
- .. -ro request confidential treatment of certain portions of this filing, see l1 CFR 240.17o-S(eJ(3) or J7 CFR 240.18a-7{d)(2), as ap11li,able.
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### Financial Statements and Supplemental Information with Report of Independent Registered Public Accounting Firm
#### ARCVIEW CAPITAL, LLC
DECEMBER 31, 2023
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#### ARCVIEW CAP IT AL, LLC December 31, 2023
### **Table of Contents**
| Report of Independent Registered Public Accounting Firm 1-2 |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Financial Statements |
| Statement of Financial Condition 3 |
| Statement of Operations 4 |
| Statement of Changes in Members' Equity 5 |
| Statement of Cash Flows 6 |
| Notes to Financial Statements 7-10 |
| Supplemental Information |
| Computation of Net Capital under Rule l5c3-l of the Securities and Exchange Commission. I I
Schedule I - |
| Reconciliation of the Company's Computation of Net Capital per Uniform Net Capital Rule l 5c3-1. 12 |
| Computation for Determination of Reserve Requirements Pursuant to Rule 15c3-3 13
Schedule II-
Exemption Report Review of Independent Registered Public Accounting Firm 14 |
| Exemption Report Pursuant to Securities and Exchange Commission Rule 17 a5( d)( 4) 15 |
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#### • ROMEO & CHIAVERELLI LLC CERTIFIED PUBLIC ACCOUNTANTS ONE BALA AVENUE SUITE 234 BALA CYNWYD, PA 19004
#### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Members of: Arcview Capital, LLC
#### Opinion on the Financial Statements
We have audited the accompanying statement of financial condition of Arcview Capital, LLC(the "Company"), as of December 31, 2023, and the related statements of operations, changes in members' . equity and cash flows for the year then ended, and the .related notes and supplementary information (collectively\_ referred to as the "financial statementsn). In our opinion, the flnancial statements present fairly, In all material respects, the financial position of the Company as of December 31, 2023, and the results of Its operations and Its cash flows for the year ended December 31, 2023, in conformity with accounting principles generally accepted in the United States of America.
#### **Basis for Opinion**
These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with.respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of maferlal misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and dlsclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates .made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
#### Auditor's Report on Supplementary Information
The supplementary information, the Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange Commission and the Computation for Determination of Reserve Requirements and Information Relating to Possession or Control Requirements Under Rule 15c3-3 of the Securities and Exchange Commission OR contained in schedules I and 11,has been subjected to audit procedures performed in conjunction with the audit of the Company's financial statements. The supplementary Information is the responsibility of the Company's management. Our audit procedures included determining whether the
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supplementary Information reconciles to the financial statements or the underlying accounting and other records, as appllcable, and performing procedures to test the completeness and accuracy of the information presented In the supplementary Information. In forming our opinion on the supplementary information, we evaluated whether the supplementary information, including Its form and content, is presented In conformity with 17 C.F.R. § 240.17a-5. In our opinion, the supplementary information is fairly stated, In all material respects, In relation to the financial statements as a whole.
~N:88~~;:2: c\_
April 13, 2024 Bala Cynwyd, PA 19004
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### ARC VIEW CAPITAL, LLC *Statement of Financial Condition* December 31, 2023
| Assets | |
|---------------------------------------|------------------------------|
| Cash | \$
52.907 |
| Prepaid expenses | 10,904 |
| Total assets | __
\$==-
6_3,_81_1 |
| Liabilities and Members ' Equity | __ |
| Accounts payable and accrued expenses | \$
;;6-'-'-'2,.;;;14--'-6 |
| Total liabilities | 62,146 |
| Members' equity | |
| Total members' equity | 1,665 |
| Total liabilities and members' equity | ___
\$
63_,8_1_1 |
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#### ARCVIEW CAPITAL, LLC *Statement of Operations* For the Year ended December 31, 2023
| Success fees | ----~-
\$
65,500 |
|-------------------------------|------------------------|
| Total revenue | 65,500 |
| Expenses | |
| Compensation and benefits | \$
55,960 |
| Technology and communications | 20,447 |
| Bad debt | 4,000 |
| Occupancy | 1,200 |
| Regulatory expenses | 37,766 |
| Other expenses | 68,322 |
| Total expenses | 187,695 |
| Net loss | |
| | (122,195) |
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#### ARCVIEW CAPITAL, LLC *Statement of Changes in Members' Equity* Year Ended December 31, 2023
| | Total |
|-----------------------------------------|-------------|
| Members' equity as of December 31, 2022 | \$
5,580 |
| Net loss | (122,195) |
| Member contribution | |
| | 118,280 |
| Members' equity as of December 31, 2023 | \$
1,665 |
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#### ARC VIEW CAPITAL. LLC *Statement of Cash Flows* Year ended December 31, 2023
| Cash flows from operating activities:
Net loss | \$
(122,195) |
|---------------------------------------------------|-----------------|
| Adjustments to reconcile net loss to net cash | |
| used by operating activities: | |
| Decrease (increase) in operating assets: | |
| Accounts receivable | 35,100 |
| Prepaid expenses and other assets | (475) |
| Decrease in operating liabilities: | |
| Accounts payable and accrued expenses | 5,463 |
| Net cash used by operating activities | 40,088 |
| Net cash provided by financing activities | |
| Member capital contributions | 118,280 |
| Net increase in cash | 36,173 |
| beginning of year
Cash, cash equivalents - | 16,734 |
| end of year
Cash, cash equivalents - | \$
52,907 |
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### ARCVIEW CAPITAL, LLC *Notes to Financial Statements* DECEMBER 31, 2023
#### L Business and Summary of Significant Accounting Policies
#### Business
Arcview Capital, LLC. ("the Company") is a Limited Liability Company formed in the State of Delaware. Effective June 10, 2020 the Company commenced operations when it became registered with the Securities and Exchange Commission ("SEC") as a securities broker-dealer and received approval from, and became a member, of the Financial Industry Regulatory Authority ( 11FINRA").
As a limited liability company, the members are not liable for the debts, obligations, or liabilities of the Company, whether arising in contract, tort or otherwise, unless a member has signed a specific guarantee.
### Basis of Presentation
The Company's financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"). Revenue is recognized when earned, while expenses and losses are recognized when incurred.
The Company maintains its bank accounts in high credit quality institutions. Balances at times may exceed federally insured limits. The company has not experienced any losses in such accounts and believes it is not exposed to any significant risk.
#### Revenue Recognition
The Financial Accounting Standards Board ("F ASB") has issued a comprehensive revenue recognition standard that supersedes most existing revenue recognition guidance under U.S. GAAP F ASB Accounting Standards Codification ("ASC") 606, *Revenue from Contracts with Customers* ("ASC 606").
The core principle of ASC 606 is that a company should recognize revenue when it transfers goods or services to customers in amounts that reflect the consideration the Company expects to receive for those goods or services. ASC 606 prescribes a five-step process to accomplish this core principle, including:
- (i) Identification of the contract with the customer;
- (ii) Identification of the performance obligations in the contract;
- (iii) Determination of the transaction price;
- (iv) Allocation of the transaction price to the performance obligations in the contract;
- (v) Recognition ofrevenue when (or as) the performance obligation is satisfied.
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#### ARCVIEW CAPITAL, LLC *Notes to Financial Statements* DECEMBER 31, 2023
### Revenue Recognition {continued)
Although total revenues may not be materially impacted by this guidance, management notes changes to the disclosures based on the additional requirements prescribed by ASC 606. These new disclosures include information regarding the judgments used in evaluating when and how revenue is recognized and disclosures related to contract assets and liabilities.
The Company provides advisory services related to mergers and acquisitions or raising capital in connection with the terms of its contracts with customers. Revenue for advisory arrangements is generally recognized based on when the services are provided or when the transaction is consummated. However, for certain contracts, revenue is recognized over time for advisory arrangements in which the performance obligations are simultaneously provided by the Company and consumed by the customer. Retainers and other fees received from customers prior to recognizing revenue would be reflected as contract liabilities (deferred revenue in the statement of financial condition).
#### Credit Losses
The Company accounts for estimated credit losses on financial instruments, such as trade receivables, in accordance with ASU 2016-13, " Financial Instruments - Credit Losses (Topic 326)". The Company periodically estimates the allowance for doubtful accounts. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. The Company reviews trade receivables for collectability and performs on-going credit evaluations of its customers and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions. Total bad debts for the year ended December 31, 2023 were \$4,000.
#### Income Taxes
As a limited liability company, U.S. Federal tax law provides that the Company's taxable income or loss is allocated to its member in accordance with the operating agreement, whereby the Company is not subject to income tax. Therefore, no provision or liability for income taxes has been included in the financial statements.
The Company applies ASC Topic 740, *Income Taxes.* A component of this standard prescribes a recognition and measurement threshold of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likelythan-not to be sustained upon examination by taxing authorities. There was no material impact on the Company's financial position or operations as a result of the application of this standard. The Company's policy is to recognize interest and penalties associated with tax positions under this standard as a component of income tax expense, and none were recognized as there was no material impact of the overall application of this standard. As of December 31, 2023, the 2019- 2023 tax returns are subject to examination by the Internal
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#### ARC VIEW CAPITAL, LLC *Notes to Financial Statements* DECEMBER 31, 2023
#### Income Taxes {continued)
Revenue Service and, generalJy, to state taxing authorities.
#### Use of Estimates
The process of preparing financial statements in conformity with US GAAP requires the use of estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amowits of revenue and expenses during the reporting period. Such estimates primarily relate to transactions in process and events as of the date of the financial statements. Accordingly, upon completion, actual results may differ from estimated amounts.
#### 2. Indemnification
In the normal course of its business, the Company indemnifies and guarantees certain service providers against specified potential losses in connection with their acting as an agent of, or providing services to, the Company. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.
The Company provides representations and warranties to counterparties in connection with a variety of commercial transactions and occasionally indemnifies them against potential losses caused by the breach of those representations and warranties. These indemnifications generally are standard contractual terms and are entered into in the normal course of business. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications.
#### 3. Net Capital Requirements
The Company is subject to the Securities and Exchange Commission Uniform Net Capital Rule ( 15c3-1 ), which requires the maintenance of minimum net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1. At December 31, 2023, the Company had net capital of\$(9,239) which was \$(14,239) less than its minimum required net capital of \$5,000. The Company's aggregate indebtedness to net capital ratio percentage was (672.65)%.
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#### ARCVIEW CAPITAL, LLC *Notes to Financial Statements* DECEMBER 31, 2023
#### 4. Net Capital Deficiency
During its 2020 routine examination, FINRA conducted a review of the Company's net capital challenges at the time. As a result of this review, FINRA's Enforcement Division brought an action against the Company, which was resolved on February 29, 2024 when the Company signed an Acceptance, Waiver, and Consent ("A WC"), without admitting or denying FINRA's findings. Among other corrective measures, the AWC imposes a censure on the Company as well as a \$25,000 fine. As required by ASC 450 - Contingencies, matters that are discovered during the audit period(January 1, 2023 through December 31, 2023) and that have a probable outcome with an estimable impact on the Company's financial statements, must be accrued in the audit period. Since these conditions were met, the \$25,000 fine was accrued as of December 31, 2023. The accrual resulted in the Company's net capital falling below its minimum net capital requirement and becoming negative. (see Note 5. Subsequent Events).
During the time of the hindsight net capital deficiency, the Company was not conducting a securities business.
#### 5. Subsequent Events
Events of the Company subsequent to December 31, 2023, have been evaluated through April 10, 2024 which is the date the financial statements were available to be issued, for the purpose of identifying events that would require recording or disclosures in the financial statements in the year ended December 31, 2023.
The fine associated with the FINRA A WC was paid by the Company on March 1, 2024. Capital contributions of \$25,500 and \$20,000 were provided in February 2024 and March 2024 respectively. The Company has maintained regulatory net capital in excess of its required minimum amount since February 29, 2024.
The Company is seeking regulatory approval for the original members to sell their remaining ownership interest to the minority members who purchased ownership in 2023. The FINRA Continuing Membership Application was begun in 2023 and is expected to be successfully completed in May 2024.
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# SUPPLE1v1ENTAL INFORMATION
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#### ARCVJEW CAPJT AL, LLC *Schedule I- Computation of Net Capital Pursuant to Rule 15c3-l* DECEMBER 31. 2023
| Net Capital | |
|-------------------------------------------------------------------------------------------------------------------------------------------------|----------------|
| Total members' equity | \$
1,665 |
| | |
| Deductions and/or charges: | |
| Non-allowable assets: | |
| Prepaid expenses | 10,904 |
| Net Capital | \$
(9,239) |
| Aggregate Indebtedness | |
| Items included in statement of financial condition | |
| Accounts payable and accrued expenses | 62,146 |
| Total aggregate indebtedness | \$
62,146 |
| Minimum net capital required (6 2/3% of aggregate indebtedness) | \$
4,143 |
| Minimum dollar net capital requirement | \$
5,000 |
| Net capital deficit | \$
(14,239) |
| Excess net capital of the greater of IO percent of total aggregate indebtedness
Net capital less 120 percent of minimum net capital required | \$
(15,239) |
| Ratio of aggregate indebtedness to net capital | (612.65}% |
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#### ARCVIEW CAPITAL, LLC *Reconciliation of the Company's Computation of Net Capital per Uniform Net Capital Rule 15c3-J* DECEMBER 31. 2023
| Reconciliation with Company's computation (included in Part IIA ofFonn
X-17 A-5) as of December 31, 2023 | |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------|
| Net capital, as reported in Company's Part IIA (unaudited) FOCUS report
Increase in net loss
Net capital per the preceding | \$
15,761
(25.000)
\$
(9,239) |
| Aggregate indebtedness, as reported in Company's Part IIA (unaudited)
FOCUS report
Increase in accounts payable and accrued expenses
Aggregate indebtedness per the preceding | \$
37,146
25.000
\$
62,146 |
| Minimum net capital requirement per Company's Part IIA (unaudited)
FOCUS report | \$
5,000 |
| Minimum net capital requirement per the preceding | \$
5,000 |
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# ARCVIEW CAPITAL, LLC *Schedule 11- Determination of Reserve Requirements Pursuant to Rule* J *5c3-3* DECEMBER 31. 2023
The company is exempt from the provision of Rule l 5c3-3 as of December 31, 2023, under the Securities Exchange Act of 1934, under paragraph (k)(2)(i) of that Rule.
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## ARCVIEW CAPITAL, LLC
# Management Report Regarding Exemption from Rule l 5c3-3
Arcview Capital, LLC, Inc. (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.l 7a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. § 240.17a-5(d)(l) and (4). To the best of its knowledge and belief, the Company confirms the following:
(1) The Company claimed an exemption from 17 C.F.R. § 240.15c3-3 under the provisions of 17 C.F .R. § 240. l 5c3-3 (k)(2)(i)
(2) The Company met the identified exemption provisions in 17 C.F.R. § 240.15c3-3(k)(2)(i) throughout the most recent fiscal year without exception.
Arcview Capital, LLC
I, Philip Ciantro, swear ( or affirm) that, to my best knowledge and belief, this Exemption Report is true and correct.
Title: Chief Financial Officer
April 12, 2024
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### ROMEO & cmA VERELLI LLC ONE BALA PLAZA SUITE234 BALA CYNWYD, PA 19004
#### Re,Rort of Independent Registered Public Accountin,e. Firm **Exemption Report Review**
To the Members of: Arcview Capital, LLC
We have reviewed management's statements, included in the accompanying Exemption Report, on which Arcview Capital, LLC identified the following provisions of 17 C.F.R. ~15c3-3 under which Arcview Capital, LLC claimed no obligations under 17 C.F.R. ~240.15c3-3. Arcview Capital, LLC stated that Arcview Capital, LLC had no obligations throughout the most recent fiscal year without exception. Arcview Capital, LLC's • management is responsible for compliance with the exemption provisions and its statements.
Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other requirei procedures to obtain eviience about Arcview Capital, LLC's compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression ofan opinion on management's statements. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should be made to.management's .statements referred to above for them to be fairly stated, in all material respects, based on the provisions set forth in paragraph 17 C.F.R. of Rule 15c3-3 under the Securities Exchange Act of 1934
*£2\_ <:,-*
Romeo & Chiaverelli, LLC Bala Cynwyd, PA
April 13, 2024
Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.