REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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

In  planning  and  performing  our  audits  of the financial statements of The
Alger  Funds  (the  "Trust"),  including  the Alger Capital Appreciation Fund,
Alger  35  Fund,  Alger Growth & Income Fund, Alger Mid Cap Growth Fund, Alger
Mid  Cap Focus Fund, Alger Weatherbie Specialized Growth Fund, Alger Small Cap
Growth  Fund,  Alger Small Cap Focus Fund, Alger International Focus Fund, and
Alger  Health Sciences 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