Report of Independent Registered Public Accounting Firm

To the Board of Trustees of SunAmerica Equity Funds and
Shareholders for each of the funds listed in the table below

In planning and performing our audits of the financial
statements of each of the funds listed in the table below
(two funds constituting SunAmerica Equity Funds, hereafter
referred to as the "Funds") as of and for the year ended
September 30, 2019, 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.

SunAmerica Equity Funds

AIG International Dividend Strategy
Fund
AIG Japan Fund

The management of the Funds 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 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 each 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
each fund are being made only in accordance with authorizations
of management and trustees of the funds; and (3) provide
reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of each 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 September 30, 2019.

This report is intended solely for the information and use of
management and the Board of Trustees of SunAmerica Equity 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.


/s/ PricewaterhouseCoopers LLP
Houston, Texas
November 26, 2019