Report of Independent Registered Public
Accounting Firm
To the Shareholders and Board of Trustees of
Aberdeen Funds:
In planning and performing our audits of the financial
statements of Aberdeen Asia Bond Fund, Aberdeen Asia
Pacific (ex-Japan) Equity Fund, Aberdeen China
Opportunities Fund, Aberdeen Diversified Alternatives
Fund, Aberdeen Diversified Income Fund, Aberdeen
Dynamic Allocation Fund, Aberdeen Dynamic Dividend
Fund, Aberdeen Emerging Markets Fund, Aberdeen
Emerging Markets Debt Fund, Aberdeen Focused U.S.
Equity Fund, Aberdeen Global Equity Fund, Aberdeen
Global Infrastructure Fund, Aberdeen Global
Unconstrained Fixed Income Fund, Aberdeen High Yield
Managed Duration Municipal Fund, Aberdeen Income
Builder Fund, Aberdeen International Equity Fund,
Aberdeen International Real Estate Equity Fund,
Aberdeen International Small Cap Fund, Aberdeen
Japanese Equities Fund, Aberdeen Realty Income &
Growth Fund, Aberdeen Tax-Free Income Fund,
Aberdeen Ultra Short Municipal Income Fund, Aberdeen
U.S. Mid Cap Equity Fund, Aberdeen U.S. Multi-Cap
Equity Fund, and Aberdeen U.S. Small Cap Equity Fund,
twenty-five of the funds comprising Aberdeen Funds (the
"Funds") as of and for the year ended October 31, 2018,
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.
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
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 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 company; (2) provide
reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements
in accordance with generally accepted accounting
principles, and that receipts and expenditures of the
company are being made only in accordance with
authorizations of management and trustees of the
Funds; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use, or disposition of the company'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 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 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 October 31, 2018.
This report is intended solely for the information and use
of management and the Board of Trustees of Aberdeen
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/ KPMG LLP
Philadelphia, Pennsylvania
December 27, 2018


Information Classification: Limited Access

Information Classification: Limited Access