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Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Exhibit 13(a)(4)(i) to Form N-CSR dated November 4, 2022 of American Beacon Funds and are in agreement with the statements contained in paragraphs 1 and 2 of Exhibit 13(a)(4)(i) therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Yours very truly,
/s/ Ernst & Young LLP
Dallas, Texas