REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of
Frank Value Fund, West Hills Core Fund and Camelot Event Driven Fund,
each a Series of Frank Funds

In  planning and performing our audit of the financial statements of Frank Value
Fund  ("Value  Fund")  ,  West  Hills Core Fund ("West Hills Fund"), and Camelot
Event Driven Fund ("Camelot Fund"),  each a series of Frank Funds, (collectively
the "Funds")  as of and for the year ended June 30, 2023, 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 (a) pertain  to  the  maintenance of
records   that,   in  reasonable  detail,  accurately  and  fairly  reflect  the
transactions and dispositions  of the assets of the Fund; (b) 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  directors  of  the  Fund;  and (c) 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  Value  Fund's,  West Hill Fund's, and Camelot Fund's
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 Value Fund's, West Hills
Fund's, and Camelot  Fund's  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 June 30, 2023.

This  report is intended solely for the information and use of  management,  the
Board of  Trustees  of  the  Frank  Value Fund, West Hills Core Fund and Camelot
Event Driven Fund, each a series of Frank 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/ SANVILLE & COMPANY
Abington, Pennsylvania
August 29, 2023