Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of SunAmerica Income Funds
and Shareholders of each of the funds listed in Appendix
I

In planning and performing our audits of the financial
statements of each of the funds listed in Appendix I
(constituting SunAmerica Income Funds, hereafter
referred to as the "Funds") as of and for the year ended
March 31, 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 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 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 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 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 March 31,
2021.

This report is intended solely for the information and use
of management and the Board of Trustees of
SunAmerica Income 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/ PricewaterhouseCoopers LLP
Houston, Texas May 27, 2021

PricewaterhouseCoopers LLP, 1000 Louisiana St., Suite 5800,
Houston, TX 77002 T: (713) 356 4000, www.pwc.com/us

SunAmerica Income Funds Appendix I
AIG Flexible Credit Fund
AIG Strategic Bond Fund
AIG U.S. Government Securities Fund