Report of Independent Registered Public Accounting
Firm

To the Board of Trustees and Shareholders of American
Beacon Funds

 In planning and performing our audit of the financial
statements of American Beacon Acadian Emerging
Markets Managed Volatility Fund, American Beacon
SGA Global Growth Fund, American Beacon Crescent
Short Duration High Income Fund, American Beacon
Continuous Capital Emerging Markets Fund, American
Beacon Frontier Markets Income Fund and American
Beacon GLG Total Return Fund, (the "Funds") as of and
for the periods ended January 31, 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 Funds'
internal control over financial reporting and its
operation, including controls over safeguarding
securities, that we consider to be a material weakness
defined above as of January 31, 2019.
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.

 March 27, 2019

PricewaterhouseCoopers LLP, 2121 N. Pearl Street,
Suite 2000, Dallas, TX, 75201 T: 214 999 1400; F: 214
754 7991, www.pwc.com/us