REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Board of Trustees
City National Rochdale Strategic Credit Fund

In planning and performing our audit of the
financial statements of City National
Rochdale Strategic Credit Fund (the Fund) as
of and for the year ended May 31, 2020 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 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 funds 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 (GAAP). A funds
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 fund; (2)
provide reasonable assurance that transactions
are recorded as necessary to permit
preparation of financial statements in
accordance with GAAP, and that receipts and
expenditures of the fund are being made only
in accordance with authorizations of
management and directors of the fund; and (3)
provide reasonable assurance regarding
prevention or timely detection of unauthorized
acquisition, use or disposition of a funds
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 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 a material weakness as defined
above as of May 31, 2020.

This report is intended solely for the
information and use of management and the
Board of Directors of City National Rochdale
Strategic Credit Fund 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/ EisnerAmper LLP

EISNERAMPER LLP
Philadelphia, Pennsylvania
July 30, 2020