KPMG LLP
1601 Market Street
Philadelphia, PA 19103-2499




Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Trustees of MainStay
Funds Trust:


In planning and performing our audits of the financial
statements of MainStay Funds Trust (the Funds),
comprised of the MainStay Balanced Fund, MainStay
MacKay California Tax Free Opportunities Fund,
MainStay Conservative Allocation Fund, MainStay
MacKay Growth Fund, MainStay MacKay Emerging
Markets Equity Fund, MainStay Epoch Capital Growth
Fund, MainStay Epoch Global Equity Yield Fund,
MainStay Epoch International Choice Fund, MainStay
Epoch U.S. All Cap Fund, MainStay Epoch U.S. Equity
Yield Fund, MainStay MacKay Small Cap Core Fund
(formerly MainStay Epoch U.S. Small Cap Fund),
MainStay Floating Rate Fund, MainStay Growth
Allocation Fund, MainStay MacKay High Yield Municipal
Bond Fund, MainStay Indexed Bond Fund, MainStay
MacKay International Opportunities Fund, MainStay
Moderate Allocation Fund, MainStay Moderate Growth
Allocation Fund, MainStay MacKay New York Tax Free
Opportunities Fund, MainStay MacKay S&P 500 Index
Fund, MainStay MacKay Short Duration High Yield Fund,
MainStay MacKay Total Return Bond Fund, MainStay
MacKay U.S. Equity Opportunities Fund, MainStay
Candriam Emerging Markets Equity Fund, and MainStay
U.S. Government Liquidity Fund as of and for the year
ended October 31, 2019, in accordance with the
standards of the Public Company Accounting Oversight
Board (United States), 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.

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 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 the 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 Funds' annual or interim
financial statements will not be prevented or detected
on a timely basis.


KPMG LLP is a Delaware limited liability partnership and
the U.S. member firm of the KPMG network of
independent member firms affiliated with KPMG
International Cooperative ("KPMG International"), a
Swiss entity.





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 Public Company Accounting
Oversight Board (United States). 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 October 31, 2019.

This report is intended solely for the information and
use of management and the Board of Trustees of
MainStay Funds Trust 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/ KPMG LLP

Philadelphia, Pennsylvania December 23, 2019


Information Classification: General

Information Classification: General