Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of American Beacon Funds and
Shareholders of the funds listed in Appendix A

In planning and performing our audit of the financial
statements of the funds listed in Appendix A, hereafter
collectively referred to as the "Funds", as of 6/30/2019
and for the periods indicated in Appendix A, 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 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 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 their operation, including controls over
safeguarding securities, that we consider to be material
weaknesses as defined above as of June 30, 2019.

This report is intended solely for the information and use
of the Board of Trustees of American Beacon 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.


PricewaterhouseCoopers LLP
Dallas, TX
August 27, 2019


Appendix A

American Beacon Funds

Entity			Financial Statement Period

Alpha Quant Core Fund      For the year ended
		           June 30, 2019
Alpha Quant Divident Fund  For the year ended
			   June 30, 2019
Alpha Quant Quality Fund   For the year ended
			   June 30, 2019
Alpha Quant Value Fund	   For the year ended
			   June 30, 2019
ARK Transformational	   For the year ended
Innovation Fund		   June 30, 2019

Shapiro Equity 		   For the year ended
Opportunities Fund	   June 30, 2019

Shapiro SMID Cap Equity    For the year ended
Fund			   June 30, 2019

TwentyFour Strategic	   For the year ended
Income Fund		   June 30, 2019

SSI Alternative Income	   For the period April
Fund			   1, 2019 through June
			   30, 2019