REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To the Shareholders and the Board of Trustees of The Alger Institutional Funds:

 In  planning  and  performing  our  audits  of the financial statements of The
 Alger  Institutional  Funds  (the  "Trust"),  including  the  Alger  Capital
 Appreciation  Institutional  Fund,  Alger  Focus  Equity  Fund,  Alger Mid Cap
 Growth  Institutional  Fund, and Alger Small Cap Growth Institutional Fund, as
 of  and  for the year ended October 31, 2023, in accordance with the standards
 of  the  Public Company Accounting Oversight Board (United States) (PCAOB), 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  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 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 trust'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  trust'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 trust;
 (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
 trust  are being made only in accordance with authorizations of management and
 trustees  of  the  trust;  and  (3)  provide  reasonable  assurance  regarding
 prevention  or  timely  detection  of  unauthorized  acquisition,  use,  or
 disposition  of  a  trust'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  trust'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 PCAOB. However, we
 noted  no  deficiencies  in  the  Trust's  internal  control  over  financial
 reporting  and  its operation, including controls for safeguarding securities,
 that  we  consider  to be a material weakness, as defined above, as of October
 31, 2023.

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


 Deloitte & Touche LLP
 New York, New York
 December 22, 2023