REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders of The Gold Bullion Strategy Fund and
Board of Trustees of Advisors Preferred Trust

In planning and performing our audit of the consolidated financial
statements of The Gold Bullion Strategy Fund (the Fund), a series of
Advisors Preferred Trust, as of and for the year ended December 31,
2023, 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 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
Funds internal control over financial reporting.  Accordingly, we express
no such opinion.

The management of the Fund 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 consolidated financial
statements for external purposes in accordance with generally accepted
accounting principles (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 consolidated 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 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 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 December 31, 2023.

This report is intended solely for the information and use of
management and the Board of Trustees of the Fund 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.
Philadelphia, Pennsylvania
February 28, 2024