REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Trustees of the BBH Trust and Shareholders of BBH Core Select, BBH
Limited Duration Fund, BBH Partner Fund - International Equity Fund, BBH
Global Core Select, BBH Intermediate Municipal Bond Fund, and BBH Income Fund:

In planning and performing our audits of the financial statements of BBH Core
Select, BBH Limited Duration Fund, BBH Partner Fund - International Equity
Fund, BBH Global Core Select, BBH Intermediate Municipal Bond Fund, and BBH
Income Fund, each a series of the BBH Trust (the "Trust"), 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 Trustees of the BBH Trust 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/ DELOITTE & TOUCHE LLP

Boston, Massachusetts
December 21, 2018