REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


 To the Shareholders and Board of Trustees
  of the Adirondack Small Cap Fund, a Series of
  the Adirondack Funds

In  planning  and  performing  our  audit  of  the  financial  statements of The
Adirondack Small Cap Fund (the "Fund"), a series of the Adirondack  Funds  as of
and for the year ended March 31, 2024,  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 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  (GAAP).   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  GAAP, and that receipts
and  expenditures  of  the  company  are  being  made  only  in accordance  with
authorizations  of  management  and  trustees  of the company; and  (3)  provide
reasonable assurance regarding prevention or timely  detection  of  unauthorized
acquisition, use or disposition of a company's assets that could have a material
effect on the financial statements.

Because  of 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 March 31, 2024.

This report is intended solely for the information and use of management and the
Board of Trustees of the Adirondack  Small  Cap Fund, a Series of the Adirondack
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.


/S/ SANVILLE & COMPANY
Huntingdon Valley, Pennsylvania
May 17, 2024