Report of Independent Registered Public
Accounting Firm
To the Board of Trustees of American Beacon Funds and
Shareholders of the funds listed in Appendix A:
In planning and performing our audit of the financial
statements of the funds listed in Appendix A, hereafter
collectively referred to as the "Funds" as of 6/30/2018 and
for the periods indicated in Appendix A, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) ("PCAOB"), 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 do not express an opinion on the
effectiveness of the Funds' internal control over financial
reporting.
The management of the Funds are 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 fund'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 fund'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
fund; (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 fund are being made only in accordance with
authorizations of management and directors of the fund;
and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a fund'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
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 over financial reporting that
might be material weaknesses under standards established
by the PCAOB. 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 material weaknesses as defined
above as of June 30, 2018.


This report is intended solely for the information and
use of the Board of Trustees of American Beacon 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.

Boston, MA August 24, 2018


Appendix A
American Beacon Funds
Entity			Financial Statement Period

ARK Transformational   For the year ended June 30, 2018
Innovation Fund

TwentyFour Strategic   For the year ended June 30, 2018
Income Fund

Alpha Quant Core Fund  For the year ended June 30, 2018

Alpha Quant Value Fund For the year ended June 30, 2018

Alpha Quant Quality    For the year ended June 30, 2018
Fund

Alpha Quant Dividend   For the year ended June 30, 2018
Fund

Shapiro Equity 	       For the period September 12, 2017
Opportunities Fund     (commencement of operations)
		       through June 30, 2018

Shapiro SMID Cap       For the period September 12, 2017
Equity Fund	       (commencement of operations)
			through June 30, 2018