Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of Elfun Diversified Fund,
Elfun Government Money Market Fund, Elfun Income Fund, Elfun
International Equity Fund, Elfun Tax-Exempt Income Fund and Elfun
Trusts

In planning and performing our audits of the financial statements of
Elfun Diversified Fund, Elfun Government Money Market Fund, Elfun
Income Fund, Elfun International Equity Fund, Elfun Tax-Exempt
Income Fund and Elfun Trusts (collectively, the "Funds"), as of and for
the year ended December 31, 2018, 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 opinions 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 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 a 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 company'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
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 December 31, 2018.

This report is intended solely for the information and use of
management and the Board of Trustees of Elfun Diversified Fund,
Elfun Government Money Market Fund, Elfun Income Fund, Elfun
International Equity Fund, Elfun Tax-Exempt Income Fund and Elfun
Trusts 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/ Ernst & Young LLP


Boston, Massachusetts
February 27, 2019