REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees of
Mirae Asset Discovery Funds
In planning and performing our audit of the financial statements
 of Mirae Asset Discovery Funds comprising Emerging Markets Fund
 and Emerging Markets Great Consumer Fund (the 'Funds') as of and
 for the year ended April 30, 2022, 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 express no such opinion. 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 (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 trustees 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 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 April 30, 2022. 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.
COHEN & COMPANY, LTD.
Cleveland, Ohio
June 29, 2022