Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Directors of
Tax-Free Target Maturity Fund for Puerto Rico Residents,
Inc.

In planning and performing our audit of the financial
statements of Tax-Free Target Maturity Fund for
Puerto Rico Residents, Inc. (the "Company") as of and for
the year ended June 30, 2021, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we
considered the Company'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 Company's internal control over
financial reporting. Accordingly, we express no such opinion.

The management of the Company 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 U.S. 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 U.S.
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 Company'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 Company'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 Directors of
Tax-Free Target Maturity Fund for Puerto Rico Residents,
Inc. 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
New York, New York
August 30, 2021