REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Trustees of The Alger Institutional Funds:

In planning and performing our audits of the financial statements of The Alger
Institutional Funds (the "Trust"), including the Alger Capital Appreciation
Institutional Fund, Alger Focus Equity Fund (formerly Alger Capital
Appreciation Focus Fund), Alger Mid Cap Growth Institutional Fund and Alger
Small Cap Growth Institutional Fund, as of and for the year ended October 31,
2018, in accordance with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we considered the Trust'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 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 Trust's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust 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 trust'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 trust'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 trust; (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
trust are being made only in accordance with authorizations of management
and trustees of the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or
disposition of a trust'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 a
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the
trust's annual or interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Trust'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 Trust's internal control over financial reporting
and its operation, including controls for 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 the Fund and the Securities and Exchange Commission
and is not intended to be and should not be used by anyone other than these
specified parties.

Deloitte & Touche LLP
New York, New York
December 21, 2018