Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of SSGA Active
Trust

In planning and performing our audits of the financial
statements of SSGA Active Trust (the "Trust") (comprising
SPDR Blackstone Senior Loan ETF (formerly, SPDR
Blackstone / GSO Senior Loan ETF), SPDR DoubleLine
Emerging Markets Fixed Income ETF, SPDR DoubleLine
Short Duration Total Return Tactical ETF, SPDR DoubleLine
Total Return Tactical ETF, SPDR SSGA Global Allocation
ETF, SPDR SSGA Income Allocation ETF, SPDR SSGA
Multi-Asset Real Return ETF, SPDR SSGA Ultra Short Term
Bond ETF, SPDR SSGA Fixed Income Sector Rotation ETF,
SPDR SSGA US Sector Rotation ETF, and SPDR Nuveen
Municipal Bond ETF) as of and for the year ended June 30,
2021, 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
opinions 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 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
directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a 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 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 company'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 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 June 30, 2021.

This report is intended solely for the information and use of
management and the Board of Trustees of SSGA Active 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

Boston, Massachusetts
August 30, 2021