Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
Aberdeen Funds:

Opinion on the Financial Statements
We have audited the accompanying statement of assets and
liabilities of Aberdeen Emerging Markets Debt Fund,
Aberdeen Global Unconstrained Fixed Income Fund,
Aberdeen Intermediate Municipal Income Fund (formerly,
Aberdeen Tax-Free Income Fund), Aberdeen Short Duration
High Yield Municipal Fund (formerly, Aberdeen High Yield
Managed Duration Municipal Fund), and Aberdeen Ultra Short
Municipal Income Fund, five of the funds comprising Aberdeen
Funds (each, a Fund and collectively, the Funds), including
the statement of investments, as of October 31, 2019, the
related statement of operations for the year then ended, the
statements of changes in net assets for each of the years in
the two-year period then ended, and the related notes
(collectively, the financial statements) and the financial
highlights for each of the years in the five-year period then
ended except for the Aberdeen Short Duration High Yield
Municipal Fund and Aberdeen Ultra Short Municipal Income
Fund, for which the period is the two-year period then ended.
In our opinion, the financial statements and financial highlights
present fairly, in all material respects, the financial position of
each Fund as of October 31, 2019, the results of its operations
for the year then ended, the changes in its net assets for each
of the years in the two-year period then ended, and the
financial highlights for each of the years in the five-year period
then ended except for the Aberdeen Short Duration High Yield
Municipal Fund and Aberdeen Ultra Short Municipal Income
Fund, for which the period is the two-year period then ended,
in conformity with U.S. generally accepted accounting
principles. The financial highlights for each of the years in the
three year period ended October 31, 2017 for Aberdeen Short
Duration High Yield Municipal Fund and Aberdeen Ultra Short
Municipal Income Fund were audited by other independent
registered public accountants whose report, dated December
22, 2017, expressed an unqualified opinion on the financial
highlights.

Basis for Opinion
These financial statements and financial highlights are the
responsibility of the Funds' management. Our responsibility is
to express an opinion on these financial statements and
financial highlights based on our audits. We are a public
accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Funds in
accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of
the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the financial statements and financial highlights are
free of material misstatement, whether due to error or fraud.
Our audits included performing procedures to assess the risks
of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements and financial highlights. Such procedures also
included confirmation of securities owned as of October 31,
2019, by correspondence with the custodian, transfer agent of
the underlying funds, brokers, or by other appropriate auditing
procedures when replies from brokers were not received. Our
audits also included evaluating the accounting principles used
and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements
and financial highlights. We believe that our audits provide a
reasonable basis for our opinion.

/s/ kpmg
We have served as the auditor of one or more Aberdeen
investment companies since 2009.
Philadelphia, Pennsylvania
December 27, 2019