REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM


To the Shareholders and the Board of Trustees
of City National Rochdale Funds


In planning and performing our audits of the
financial statements of City National Rochdale
Government Money Market Fund, City National Rochdale
Government Bond Fund, City National Rochdale
Corporate Bond Fund, City National Rochdale
California Tax Exempt Bond Fund, City National
Rochdale Municipal High Income Fund, City National
Rochdale Intermediate Fixed Income Fund, City
National Rochdale Fixed Income Opportunities Fund
(consolidated), City National Rochdale Short Term
Emerging Markets Debt Fund, City National Rochdale
Dividend & Income Fund and City National Rochdale
U.S. Core Equity Fund, each a series of shares of
beneficial interest in City National Rochdale Funds
(the Funds), as of September 30, 2021, and for the
year then ended, in accordance with the standards of
the Public Company Accounting Oversight Board
(United States) (PCAOB), 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.

The 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 funds
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 accounting principles
generally accepted in the United States of America
(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 the 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 financial statements.

Because of 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 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 PCAOB.  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 September 30, 2021.

This report is intended solely for the information
and use of management and the shareholders of City
National Rochdale Government Money Market Fund, City
National Rochdale Government Bond Fund, City
National Rochdale Corporate Bond Fund, City National
Rochdale California Tax Exempt Bond Fund, City
National Rochdale Municipal High Income Fund, City
National Rochdale Intermediate Fixed Income Fund,
City National Rochdale Fixed Income Opportunities
Fund (consolidated), City National Rochdale Short
Term Emerging Markets Debt Fund, City National
Rochdale Dividend & Income Fund and City National
Rochdale U.S. Core Equity Fund, the Board of
Trustees of City National Rochdale 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.



BBD, LLP


Philadelphia, Pennsylvania
November 29, 2021