EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of The RBB Fund, Inc.:

In planning and performing our audits of the financial
statements of the Money Market Portfolio and Senbanc Fund
(the "Funds"), two of the portfolios constituting The RBB
Fund, Inc., as of and for the year ended August 31, 2010,
in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered
the Fund's 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-SAR, 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 for safeguarding securities that we
consider to be a material weakness, as defined above, as of
August 31, 2010.

This report is intended solely for the information and use
of management and the Board of Directors of The RBB Fund,
Inc. 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/DELOITTE & TOUCHE LLP

Philadelphia, Pennsylvania

October 25, 2010

EX-99.77B ACCT LTTR

PricewaterhouseCoopers LLP
Two Commerce Square, Suite 1700
2001 Market Street
Philadelphia PA 19103-7042
Telephone (267) 330 3000
Facsimile (267) 330 3300
www.pwc.com






Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of The RBB Fund, Inc.

In planning and performing our audit of the financial
statements of Bear Stearns CUFS MLP Mortgage Portfolio, Bogle
Investment Management Small Cap Fund, Free Market Fixed Income
Fund, Free Market International Equity Fund, Free Market U.S.
Equity Fund, Marvin & Palmer Large Cap Growth Fund, Schneider
Small Cap Value Fund, and Schneider Value Fund, eight
separately managed portfolios of The RBB Fund, Inc. (the
"Funds") as of and for the year ended August 31, 2010, 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 opinion
on the financial statements and to comply with the requirements
of Form N-SAR, 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 fund; (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 fund are being made only in accordance with
authorizations of management and directors 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 a
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 over financial reporting 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 material
weaknesses as defined above as of August 31, 2010.

This report is intended solely for the information and use of
management and the Board of Directors of The RBB Fund, Inc. 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

October 22, 2010

EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Directors of
The RBB Fund, Inc.

In planning and performing our audits of the financial
statements of the Robeco Boston Partners Small Cap Value Fund
II, Robeco Boston Partners Long/Short Equity Fund, Robeco Boston
Partners All-Cap Value Fund, Robeco WPG Small Cap Value Fund,
and SAM Sustainable Global Active Fund (five of the series
constituting The RBB Fund, Inc.) (the "Funds") as of and for the
year ended August 31, 2010, 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 opinion on the financial statements and to comply
with the requirements of Form N-SAR, 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
August 31, 2010.

This report is intended solely for the information and use of
management and the Board of Directors of The RBB Fund, Inc. 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

Philadelphia, Pennsylvania
October 27, 2010

EX-99.77B ACCT LTTR

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Directors of
The RBB Fund, Inc.

In planning and performing our audit of the financial statements
of Perimeter Small Cap Growth Fund (one of the series
constituting The RBB Fund, Inc.)(the "Fund") as of and for the
one month period ended August 31, 2010, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States), we considered the Fund's 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-SAR,
but not for the purpose of expressing an opinion on the
effectiveness of the Fund's internal control over financial
reporting.  Accordingly, we express no such opinion.

The management of the Fund 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 Fund's 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
Fund's 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
August 31, 2010.

This report is intended solely for the information and use of
management and the Board of Directors of The RBB Fund, Inc. 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

Philadelphia, Pennsylvania
October 14, 2010

EX-99.77C VOTES

Form N-SAR
Item 77C
Submission of Matters to a Vote of Shareholders
The RBB Fund, Inc.


A Special Meeting of Shareholders of The RBB Fund, Inc.'s
(the "Company") Robeco Boston Partners Mid Cap Value Fund
(the "Fund") was held on July 7, 2010 (the "Meeting"). The
following proposal was submitted for a vote of the Fund's
shareholders at the Meeting:

1.   Approval of the Agreement and Plan of Reorganization
between the Company, on behalf of its series the Robeco
Boston Partners Mid Cap Value Fund, and John Hancock Funds
III, on behalf of its series John Hancock Disciplined Value Fund.


   With respect to the proposal, the following votes were received:

      For       Against     Abstain
   10,993,979   65,461      23,590

Based on the votes received, the proposal was approved by
shareholders of the Fund.

EX-99.77D POLICIES

Form N-SAR
Item 77 D
Policies With Respect to Security Investments
The RBB Fund, Inc.


1. On April 5, 2010, the Board of Directors of The RBB
Fund, Inc approved a Plan of Liquidation and
Termination (the "Plan") providing for the liquidation
of the Bear Stearns CUFS MLP Mortgage Portfolio (the
"Portfolio"). As part of the Plan, the Portfolio was
permitted to deviate from its primary investment
policy and intended on selling a substantial portion
of its portfolio holdings and holding its assets in
cash or cash equivalent instruments.
The RBB Fund, Inc. incorporates herein by reference
the supplement dated April 6, 2010 that was filed
electronically with the SEC on April 6, 2010.
(Accession No. 0001193125-10-077170).

2. On May 6, 2010, the Board of Directors of The RBB
Fund, Inc approved Plans of Liquidation and
Termination ("Plans") providing for the liquidation of
the SAM Sustainable Climate Fund, SAM Sustainable
Water Fund and SAM Sustainable Global Active Fund (the
"SAM Funds"). As part of the Plans, the SAM Funds were
permitted to deviate from their primary investment
policies anticipated selling substantial portions of
their portfolio holdings and holding their respective
assets in cash or cash equivalent instruments.
The RBB Fund, Inc. incorporates herein by reference
the supplement dated May 7, 2010 that was filed
electronically with the SEC on May 7, 2010. (Accession
No. 0001193125-10-112544).

3. The RBB Fund, Inc. incorporates herein by reference
the supplement dated May 28, 2010 that was filed
electronically with the SEC on May 28, 2010.
(Accession No. 0000950130-10-001174) which specified
changes to the investment policies of the RBB Money
Market Portfolio in order to comply with SEC
amendments to regulations with respect to money market funds.

4. The RBB Fund, Inc. incorporates herein by reference
the supplement dated July 27, 2010 that was filed
electronically with the SEC on July 27, 2010.
(Accession No. 0001193125-10-167452) which specified
changes to the investment policies of the Schneider
Small Cap Value Fund (the "Fund") allowing the Fund to
purchase equity securities in a private placement that
are issued by issuers who have outstanding, publicly-
traded equity securities of the same class.

EX-99.77I NEW SECUR

Form N-SAR
Item 77 I
Terms of New or Amended Securities
The RBB Fund, Inc.


The Company incorporates herein by reference Articles
Supplementary of Registrant for Class YYYY and ZZZZ shares
of the S1 Fund: I Class and R Class, respectively, filed as
exhibit (a)(57) to the Registrant's Post-Effective Amendment
No. 135 as filed electronically with the SEC on July 19,
2010 (Accession No. 0001193125-10-161016).

The Company incorporates herein by reference Articles
Supplementary of Registrant for Class AAAAA and BBBBB shares
of the Robeco Boston Partners Long/Short Research Fund:
Investor Class and Institutional Class, respectively, filed
as exhibit (a)(58) to the Registrant's Post-Effective
Amendment No. 136 as filed electronically with the SEC on
August 6, 2010 (Accession No. 0001193125-10-181363).

EX-99.77Q1 OTHR EXHB

Form N-SAR
Item 77 Q1
Exhibits
The RBB Fund, Inc.


Form-of Investment Advisory Agreement between The RBB Fund,
Inc. and Robeco Investment Management with respect to the
Robeco Boston Partners Long/Short Research Fund is
incorporated herein by reference as exhibit (d)(44) to
Registrant's  Post-Effective Amendment No. 136 as filed
electronically with the SEC on August 6, 2010 (Accession
No. 0001193125-10-181363).