SUB-ITEM 77B

             Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of
AIM International Mutual Funds:

In planning and performing our audits of the financial statements of AIM
International Mutual Funds (the "Funds") as of and for the year ended
dateYear2007Day31Month10lstransOctober 31, 2007, in accordance with the
standards of the Public Company Accounting Oversight Board (United States), we
considered the Funds' internal control over financial reporting, including
control activities for 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 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. Such internal control over financial reporting includes
policies and procedures that 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 control deficiency 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 significant
deficiency is a control deficiency, or combination of control deficiencies, that
adversely affects the Funds' ability to initiate, authorize, record, process or
report external financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a
misstatement of the Funds' annual or interim financial statements that is more
than inconsequential will not be prevented or detected. A material weakness is a
control deficiency, or combination of control deficiencies, that results in more
than a remote likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.


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 significant deficiencies or material weaknesses under
standards established by the Public Company Accounting Oversight Board
(placecountry-regionUnited 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 material weaknesses
as defined above as of dateYear2007Day31Month10lstransOctober 31, 2007.

This report is intended solely for the information and use of management and the
Board of Trustees of AIM International Mutual 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
CityplaceHouston, StateTexas
dateYear2007Day19Month12lstransDecember 19, 2007