REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Shareholders of LGM Risk Managed Total Return Fund
and Board of Trustees of Northern Lights Fund Trust IV

In planning and performing our audit of the financial
statements of LGM Risk Managed Total Return Fund
(the Fund), a series of Northern Lights Fund Trust
IV, as of and for the year ended May 31, 2024, in
accordance with the standards of the Public Company,
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 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 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 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 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 May 31, 2024.

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
July 30, 204