REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Shareholders and Board of Trustees
of City National Rochdale Funds


In planning and performing our audits of the financial statements of
Government Money Market Fund, Government Bond Fund, Corporate Bond Fund,
California Tax Exempt Bond Fund, Municipal High Income Fund, High Yield Bond
Fund, Intermediate Fixed Income Fund, Fixed Income Opportunities Fund
(consolidated), Dividend & Income Fund, and U.S. Core Equity Fund, each a
series of shares of beneficial interest in City National Rochdale Funds (the
Funds), as of September 30, 2018, and for the year then ended, 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 express
no such opinion.

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 companys 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
accounting principles generally accepted in the United States of America
(GAAP).  A companys 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 the
financial statements in accordance with GAAP, and that receipts and
expenditures of the company are being made only in accordance with
authorizations of management and trustees of the company; and (3) provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a companys assets that could have a
material effect on the financial statements.

Because of 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 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 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, as defined above, as of September 30,
2018.

This report is intended solely for the information and use of management, the
shareholders of each of the Funds comprising the City National Rochdale
Funds, the Board of Trustees of City National Rochdale 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.

BBD, LLP


Philadelphia, Pennsylvania
November 27, 2018