REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING
FIRM


To the Board of Trustees of
Vericimetry Funds
and the Shareholders of Vericimetry
U.S. Small Cap Value Fund


In planning and performing our audit of
the financial statements of Vericimetry
U.S. Small Cap Value Fund, a series of
shares of beneficial interest in
Vericimetry Funds (the Fund), as of
September 30, 2021, and for the year
then ended, in accordance with the
standards of the Public Company
Accounting Oversight Board (United
States) (PCAOB), 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 Fund 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 funds 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 accounting
principles generally accepted in the
United States of America (GAAP).  A
funds 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 the 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 funds assets that could
have a material effect on the financial
statements.

Because of 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 PCAOB.  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 September 30,
2021.

This report is intended solely for the
information and use of management and
the shareholders of Vericimetry U.S.
Small Cap Value Fund, the Board of
Trustees of Vericimetry 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/ BBD, LLP
BBD, LLP


Philadelphia, Pennsylvania
November 29, 2021