REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM
To the shareholders and the Board of Trustees of Lord
Abbett Securities Trust
In planning and performing our audits of the financial
statements of Lord Abbett Securities Trust (the "Trust"),
including the Lord Abbett Micro-Cap Growth Fund, Lord
Abbett Alpha Strategy Fund, Lord Abbett Durable Growth
Fund, Lord Abbett Focused Growth Fund, Lord Abbett
Focused Large Cap Value Fund, Lord Abbett Focused
Small Cap Value Fund, Lord Abbett Fundamental Equity
Fund, Lord Abbett Global Equity Research Fund, Lord
Abbett Growth Leaders Fund, Lord Abbett Health Care
Fund, Lord Abbett International Equity Fund, Lord Abbett
International Opportunities Fund, Lord Abbett International
Value Fund, and Lord Abbett Value Opportunities Fund, as
of and for the year ended October 31, 2020, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), 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 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 generally accepted
accounting principles, and that receipts and expenditures of
the trust are being made only in accordance with
authorizations of management and directors 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.
Our 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 PCAOB.
However, we noted no deficiencies in the Trust's internal
control over financial reporting and its operation, including
controls for safeguarding securities, that we consider to be
a material weakness, as defined above, as of October 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/ DELOITTE & TOUCHE LLP
New York, New York
December 22, 2020