REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders of The Gold Bullion Strategy Portfolio and
Board of Trustees of Advisors Preferred Trust

In planning and performing our audit of the consolidated financial
statements of The Gold Bullion Strategy Portfolio (the Portfolio), a
series of Advisors Preferred Trust, as of and for the year ended
December 31, 2020, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), we
considered the Portfolios 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 consolidated 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 Portfolios internal control over
financial reporting.  Accordingly, we express no such opinion.

The management of the Portfolio 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 consolidated 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 consolidated
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 trustees 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 consolidated 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 Portfolios
annual or interim consolidated financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Portfolios 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 Portfolios 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 December 31, 2020.

This report is intended solely for the information and use of
management and the Board of Trustees of the Portfolio 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/ COHEN & COMPANY, LTD.
Chicago, Illinois
February 15, 2021