Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of The UBS Funds

 In planning and performing our audits of the financial
statements of The UBS Funds (comprising, respectively,
UBS Dynamic Alpha Fund, UBS Global Allocation Fund,
UBS Emerging Markets Equity Opportunity Fund, UBS
Engage For Impact Fund, UBS International Sustainable
Equity Fund, UBS Municipal Bond Fund, UBS Sustainable
Development Bank Bond Fund, UBS Total Return Bond
Fund, UBS U.S. Sustainable Equity Fund and UBS U.S.
Small Cap Growth Fund) (collectively, the "Company") as of
and for the period ended June 30, 2019, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States), we considered the Company'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-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the
Company's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Company 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 U.S. 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
U.S. 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 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 Company'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 Company'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
June 30, 2019.

 This report is intended solely for the information and use of
management and the Board of Trustees of The UBS 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/ ERNST & YOUNG LLP

August 29, 2019