REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders 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, 2022, 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 portfolios 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
portfolios 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 portfolio; (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
portfolio are being made only in accordance with authorizations of
management and trustees of the portfolio; and (3) provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a portfolios 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 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, 2022.

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 14, 2023