Report of Independent Registered Public
Accounting Firm

To the Board of Trustees and Shareholders of AB
All Market Total Return Portfolio, AB Wealth
Appreciation Strategy, AB Tax-Managed Wealth
Appreciation Strategy, AB Tax-Managed All
Market Income Portfolio, and AB Conservative
Wealth Strategy:

In planning and performing our audits of the
financial statements of AB All Market Total Return
Portfolio, AB Wealth Appreciation Strategy, AB
Tax-Managed Wealth Appreciation Strategy, AB
Tax-Managed All Market Income Portfolio, and AB
Conservative Wealth Strategy (the "Funds"), five of
the funds constituting The AB Portfolios  (the
"Company"), as of and for the year ended August
31, 2018, in accordance with the standards of the
Public Company Accounting Oversight Board
(United States), we considered the Company's
internal control over financial reporting, including
controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose
of expressing our opinions 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 Company's
internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Company 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 company'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 U.S. generally
accepted accounting principles. A company'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 funds; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with U.S. generally
accepted accounting principles, and that receipts
and expenditures of the funds are being made only
in accordance with authorizations of management
and directors of the company; 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 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
a combination of deficiencies, in internal control
over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the company's annual or interim financial
statements will not be prevented or detected on a
timely basis.

Our consideration of the Company'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 Public Company
Accounting Oversight Board (United States).
However, we noted no deficiencies in the
Company'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 August
31, 2018.

This report is intended solely for the information
and use of management and the Board of Trustees
of The AB Portfolios, 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/ Ernst & Young LLP

New York, New York
October 29, 2018