Report of Independent Registered Public Accounting Firm

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

In planning and performing our audits of the financial statements
of Elfun International Equity Fund, Elfun Trusts, Elfun
Diversified Fund, Elfun Tax-Exempt Income Fund, Elfun
Income Fund and Elfun Government Money Market Fund
(collectively, the "Funds"), as of and for the year ended
December 31, 2020, 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, 2020.

This report is intended solely for the information and use of
management and the Board of Trustees of Elfun International
Equity Fund, Elfun Trusts, Elfun Diversified Fund, Elfun Tax-
Exempt Income Fund, Elfun Income Fund, Elfun Government
Money Market Fund 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 26, 2021