Report of Independent Registered Public Accounting
Firm
To the Shareholders and Board of Trustees of American
Beacon Funds

In planning and performing our audits of the financial
statements of American Beacon Funds (comprised of
American Beacon SiM High Yield Opportunities Fund,
American Beacon Sound Point Floating Rate Income
Fund, American Beacon The London Company Income
Equity Fund, and American Beacon Zebra Small Cap
Equity Fund ) (the Trust) as of and for the year ended
August 31, 2020, in accordance with the standards of
the Public Company Accounting Oversight Board
(United States), we considered the Trust's 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 Trust's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Trust 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 trust'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 U.S. generally accepted
accounting principles. A trust'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 trust; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in accordance with
U.S. generally accepted accounting principles, and that
receipts and expenditures of the trust are being made
only in accordance with authorizations of management
and trustees of the trust; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a trust'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 Trust's annual or interim
financial statements will not be prevented or detected
on a timely basis.

ur consideration of the Trust's 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 Trust's 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 August 31,
2020.

This report is intended solely for the information and
use of management and the Board of Trustees of the
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/ Ernst & Young LLP
Dallas, Texas
October 28, 2020