EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

The Board of Trustees and Shareholders
Prudential Investment Portfolios 16:

In planning and performing our audit of the financial statements
of Prudential Income Builder Fund and Prudential QMA Defensive
Equity Fund (the "Funds"), each a series of Prudential
Investment Portfolios 16, as of and for the year ended October
31, 2017, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), 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-SAR, 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.
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 company'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
company'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 company; (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
company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of the company'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 that might be material weaknesses under
standards established by the Public Company Accounting Oversight
Board (United States). 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
October 31, 2017.
This report is intended solely for the information and use of
management and the Board of Trustees of the Funds and the
Securities and Exchange Commission and is not intended to be and
should not be used by anyone other than these specified parties.

KPMG LLP
New York, New York
December 15, 2017

EX-99

This page being
FINANCIAL INFORMATION (Cont. from Screen 33)  Pru QMA Defensive
Equity
filed for series 2.


EXPENSES (Negative answers are allowed
For the period covered by this form

            on this screen for 72Z only)
($000's omitted)

72.Y) Expense reimbursements ----------------------------- $    	0

   Z) Net investment income ------------------------------ $
0

	  AA) Realized capital gains ----------------------- $      0

	  BB) Realized capital losses ---------------------- $      0

  CC) 1. Net unrealized appreciation during the period --- $
0

      2. Net unrealized depreciation during the period --- $
0

  DD) 1. Total income dividends for which record date
         passed during the period ------------------------ $
0

2. Dividends for a second class of open-end
         company shares -----------------------------------$
0

  EE) Total capital gains distributions for which
      record date passed during the period --------------- $
0
73. Distributions per share for which record date passed during
the period:
       NOTE: Show in fractions of a cent if so declared.
"   A) 1. Dividends from net investment income $0.1724, 0.0709
"      2. Dividends for a second class of open-end
          company shares ------------$ 0.0709, 0.00000, 0.1384,
0.2065
   B) Distribution of capital gains ---------------$   0.00
   C) Other distributions --------------------------------- $
0.00
                              SCREEN NUMBER: 34


This page being
(Continued from Screen 35)
filed for series 2.
   Condensed balance sheet data:  As of the end of
current reporting period (000's
omitted except for per share amounts
and number of accounts)
74.O) Payables for portfolio instruments purchased ---------------
$        0
   P) Amounts owed to affiliated persons -------------------------
-$        0
   Q) Senior long-term debt --------------------------------------
-$        0
   R) Other liabilities:1. Reverse repurchase agreements ---------
$        0
                        2. Short sales ---------------------------
$        0
                        3. Written options -----------------------
$        0
                        4. All other liabilities -----------------
$        0

   S) Senior equity ----------------------------------------------
-$        0
   T) Net assets of common shareholders --------------------------
-$        0
   U) 1. Number of shares outstanding ----------------------------
-$	    0
      2. Number of shares outstanding of a second class of shares

         of open-end company -------------------------------------
--        0
  " V) 1. Net asset value per share(to nearest cent)$14.78, 14.66
 "	2. Net asset value per share of a second class of open-end
         company shares (to nearest cent)$14.65, 14.85, 14.91,
14.83
   W) Mark-to-market net asset value per share
      for money market funds only (to 4 decimals) ----------------
-$   0.0000
   X) Total number of shareholder accounts -----------------------
-$        0
   Y) Total value of assets in segregated accounts ---------------
-$        0
                              SCREEN NUMBER: 36


Because the electronic format for filing Form N-SAR
does not provide
"adequate space for responding to Items 73A 1&2 and
74V1&2 correctly, "
the correct answers are as above.

EX-99

This page being				Prudential Income Builder Fund
FINANCIAL INFORMATION (Cont. from Screen 33)
filed for series 1.


EXPENSES (Negative answers are allowed
For the period covered by this form

            on this screen for 72Z only)
($000's omitted)

72.Y) Expense reimbursements ----------------------------- $    	0

   Z) Net investment income ------------------------------ $
0

	  AA) Realized capital gains ----------------------- $      0

	  BB) Realized capital losses ---------------------- $      0

  CC) 1. Net unrealized appreciation during the period --- $
0

      2. Net unrealized depreciation during the period --- $
0

  DD) 1. Total income dividends for which record date
         passed during the period ------------------------ $
0

2. Dividends for a second class of open-end
         company shares -----------------------------------$
0

  EE) Total capital gains distributions for which
      record date passed during the period --------------- $
0
73. Distributions per share for which record date passed during
the period:
       NOTE: Show in fractions of a cent if so declared.
"   A) 1. Dividends from net investment income $ 0.3600, 0.3100
"      2. Dividends for a second class of open-end
          company shares ------------$ 0.3100, 0.3100, 0.3400,
0.3900
   B) Distribution of capital gains ---------------$   0.00
   C) Other distributions $ 0.0500, 0.0400, 0.0400, 0.0500,
0.0500, 0.0500
Tax return of capital were distributed as follows: Class A
$869,553 Class B $11,198 Class C $539,781 Class Q $6,645 Class R
$2,839 and Class Z $662,147 totaling $2,092,163

               SCREEN NUMBER: 34


This page being
(Continued from Screen 35)
filed for series 1.
   Condensed balance sheet data:  As of the end of
current reporting period (000's
omitted except for per share amounts
and number of accounts)
74.O) Payables for portfolio instruments purchased ---------------
$        0
   P) Amounts owed to affiliated persons -------------------------
-$        0
   Q) Senior long-term debt --------------------------------------
-$        0
   R) Other liabilities:1. Reverse repurchase agreements ---------
$        0
                        2. Short sales ---------------------------
$        0
                        3. Written options -----------------------
$        0
                        4. All other liabilities -----------------
$        0

   S) Senior equity ----------------------------------------------
-$        0
   T) Net assets of common shareholders --------------------------
-$        0
   U) 1. Number of shares outstanding ----------------------------
-$	    0
      2. Number of shares outstanding of a second class of shares

         of open-end company -------------------------------------
--        0
  " V) 1. Net asset value per share(to nearest cent)$9.62, 9.45
 "	2. Net asset value per share of a second class of open-end
         company shares (to nearest cent)$9.44, 9.69, 9.61, 9.69
   W) Mark-to-market net asset value per share
      for money market funds only (to 4 decimals) ----------------
-$   0.0000
   X) Total number of shareholder accounts -----------------------
-$        0
   Y) Total value of assets in segregated accounts ---------------
-$        0
                              SCREEN NUMBER: 36


Because the electronic format for filing Form N-SAR
does not provide
"adequate space for responding to Items 73A 1&2 and
74V1&2 correctly, "
the correct answers are as above.