Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Aberdeen Funds:

In planning and performing our audits of the financial statements
of Aberdeen Asia-Pacific (ex-Japan) Equity Fund, Aberdeen
China A Share Equity Fund, Aberdeen Dynamic Dividend Fund,
Aberdeen Emerging Markets Fund, Aberdeen Emerging Markets
Debt Fund, Aberdeen Focused U.S. Equity Fund, Aberdeen
Global Equity Fund, Aberdeen Global Infrastructure Fund,
Aberdeen Global Absolute Return Strategies, Aberdeen Short
Duration High Yield Municipal Income Fund, Aberdeen
International Equity Fund, Aberdeen International Real Estate
Equity Fund, Aberdeen International Small Cap Fund, Aberdeen
Realty Income & Growth Fund, Aberdeen Intermediate Municipal
Income Fund, Aberdeen Ultra Short Municipal Income Fund,
Aberdeen U.S. Mid Cap Equity Fund, Aberdeen U.S. Multi-Cap
Equity Fund, and Aberdeen U.S. Small Cap Equity Fund,
nineteen of the funds comprising Aberdeen Funds (the "Funds")
as of and for the year ended October 31, 2020, 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
trustees of the Funds; 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
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.
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, 2020.

This report is intended solely for the information and use of
management and the Board of Trustees of Aberdeen Funds 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 29, 2020