REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
GPS Funds I and GPS Funds II

In planning and performing our audit of the financial
statements of GPS Funds I and GPS Funds II comprising
GuideMark Large Cap Core Fund, GuideMark Emerging Markets
Fund, GuideMark Small/Mid Cap Core Fund, GuideMark
World ex-US Fund, GuideMark Core Fixed Income Fund,
GuideMark Tax-Exempt Fixed Income Fund, GuideMark
Opportunistic Fixed Income Fund, GuidePath Growth
Allocation Fund, GuidePath Conservative Allocation
Fund, GuidePath Tactical Allocation Fund, GuidePath
Absolute Return Allocation Fund, GuidePath Multi-Asset
Income Allocation Fund, GuidePath Flexible Income
Allocation Fund, GuidePath Conservative Income Fund,
GuidePath Income Fund, GuidePath Growth and
Income Fund, and the consolidated financial statements
of GuidePath Managed Futures Strategy Fund
(the "Funds") as of and for the year ended March 31,
2020, in accordance with the standards of the Public
Company Accounting Oversight Board (United States),
we considered the Funds' internal control over financial
reporting, including controls over safeguarding securities,
as a basis for designing our auditing procedures for the
purpose of expressing our opinion on the financial statements
and to comply with the requirements of Form N-CEN, but not
for the purpose of expressing an opinion on the effectiveness
of the Funds' internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Funds is responsible for establishing
and maintaining effective internal control over financial
reporting.  In fulfilling this responsibility, estimates
and judgments by management are required to assess the
expected benefits and related costs of controls.  A fund's
internal control over financial reporting is a process
designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with
generally accepted accounting principles (GAAP).  A fund's
internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of
the fund; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial
statements in accordance with GAAP, and that receipts and
expenditures of the fund are being made only in accordance
with authorizations of management and trustees of the fund;
and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a fund's assets that could have a material
effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures
may deteriorate.

A deficiency in internal control over financial reporting
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 deficiency, or combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement of
the Funds' annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Funds' internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the Public Company
Accounting Oversight Board (United States).  However, we noted
no deficiencies in the Funds' internal control over financial
reporting and its operation, including controls over
safeguarding securities, that we consider to be a material
weakness as defined above as of March 31, 2020.

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

/s/ COHEN & COMPANY, LTD.

COHEN & COMPANY, LTD.
Milwaukee, Wisconsin
May 29, 2020