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 Equity Income
Fund (formerly 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, 2022, 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, 2022.

This report is intended solely for the information
and use of management and 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, 2022