REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of
The MP63 Fund, Inc.

In  planning  and  performing  our audit of the financial statements of The MP63
Fund, Inc. (the "Fund") as of and  for  the  year  ended  February  28, 2022, in
accordance  with the standards of the Public Company Accounting Oversight  Board
(United  States)  (PCAOB),  we  considered  the  Fund'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
Fund's 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 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  (GAAP).    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 GAAP,  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
combination of deficiencies, in internal control  over financial reporting, such
that  there  is  a reasonable possibility that a material  misstatement  of  the
Fund's annual or interim  financial statements will not be prevented or detected
on a timely basis.

Our consideration of the Fund'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  Fund's  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 February 28, 2022.

This report is intended solely for the information and use of management and the
Board of Directors 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.
COHEN & COMPANY, LTD.
Cleveland, Ohio
April 28, 2022