Report of Independent Registered Public Accounting Firm
To the Board of Trustees of Bridge Builder Trust and Shareholders of Bridge
Builder Core Bond Fund, Bridge Builder Core Plus Bond Fund, Bridge Builder
Municipal Bond Fund, Bridge Builder Large Cap Growth Fund, Bridge Builder
Large Cap Value Fund, Bridge Builder Small/Mid Cap Growth Fund, Bridge Builder
Small/Mid Cap Value Fund and Bridge Builder International Equity Fund
In planning and performing our audits of the financial statements of the
Bridge Builder Core Bond Fund, Bridge Builder Core Plus Bond Fund, Bridge
Builder Municipal Bond Fund, Bridge Builder Large Cap Growth Fund, Bridge
Builder Large Cap Value Fund, Bridge Builder Small/Mid Cap Growth Fund, Bridge
Builder Small/Mid Cap Value Fund and Bridge Builder International Equity Fund
(eight of the funds constituting Bridge Builder Trust, hereafter collectively
referred to as the "Funds") as of and for the year ended June 30, 2021 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 funds; (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
funds are being made only in accordance with authorizations of management and
trustees of the funds; 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 fund's 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
June 30, 2021.
This report is intended solely for the information and use of the Board of
Trustees of Bridge Builder Trust 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
Chicago, Illinois
August 26, 2021