Report of Independent Registered Public Accounting Firm

To the Board of Managers and Members of
Aetos Multi-Strategy Arbitrage Fund, LLC
Aetos Distressed Investment Strategies Fund, LLC
Aetos Long/Short Strategies Fund, LLC

In planning and performing our audits of the financial statements of Aetos
Multi-Strategy Arbitrage Fund, LLC, Aetos Distressed Investment
Strategies Fund, LLC, and Aetos Long/Short Strategies Fund, LLC
(hereafter collectively referred to as the Funds) as of and for the year
ended January 31, 2019, 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
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 do not
express an opinion on the effectiveness of the Funds' internal control over
financial reporting.

The management of the Funds 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 fund'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 fund'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 fund; (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 fund are being made only in accordance
with authorizations of management and directors of the fund; and (3) provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a fund'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 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 over
financial reporting 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 material
weaknesses as defined above as of January 31, 2019.

This report is intended solely for the information and use of the Board
of Managers of Aetos Multi-Strategy Arbitrage Fund, LLC, Aetos Distressed
Investment Strategies Fund, LLC, and Aetos Long/Short Strategies Fund,
LLC 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/ PricewaterhouseCoopers LLP
New York, New York
March 29, 2019