Report of Independent Registered Public Accounting Firm
To the Board of Trustees of The Money Market Portfolios
 and Shareholders of The U.S. Government Money Market Portfolio
In planning and performing our audits of the financial statements
 of The U.S. Government Money Market Portfolio (the "Fund") as of
 and for the year ended June 30, 2019, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund'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 Fund's internal control
 over financial reporting. Accordingly, we do not express an
 opinion on the effectiveness of the Fund's
internal control over financial reporting.
The management of the Fund 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
directors of the company; and (3) provide reasonable assurance
 regarding prevention or timely detection of unauthorized acquisition,
 use or disposition of a 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 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 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 over financial reporting
that might be material weaknesses under standards
 established by the PCAOB. However, we noted no deficiencies
 in the 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, 2019.
This report is intended solely for the information
and use of the Board of Trustees of The Money Market 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/PricewaterhouseCoopers LLP
San Francisco, California
August 15, 2019