INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
Aberdeen Investment Funds:

In planning and performing our audits of the financial statements
of of Aberdeen Select International Equity Fund, Aberdeen Global
Equity Impact Fund, Aberdeen Total Return Bond Fund, and
Aberdeen Global High Income Fund, four of the funds comprising
Aberdeen Investment Funds (the "Funds") as of and for the year
ended October 31, 2019, 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-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.
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
trustees of the Funds; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the 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
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 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 October 31, 2019.
This report is intended solely for the information and use of
management and the Board of Trustees of Aberdeen Investment
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.

KPMG LLP
Philadelphia, Pennsylvania
December 27, 2019

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
Aberdeen Investment Funds:

Opinion on the Financial Statements
We have audited the accompanying statement of assets and
liabilities of the Aberdeen Investment Funds comprised of
Aberdeen Select International Equity Fund, Aberdeen Global
Equity Impact Fund (formerly, Aberdeen Select International Equity
Fund II), Aberdeen Total Return Bond Fund, and Aberdeen
Global High Income Fund (each, a Fund and collectively, the
Funds), including the statement of investments, as of October
31, 2019, the related statement of operations for the year then
ended, the statements of changes in net assets for each of the
years in the two-year period then ended, and the related notes
(collectively, the financial statements) and the financial
highlights for each of the years in the five-year period then
ended. In our opinion, the financial statements and financial
highlights present fairly, in all material respects, the financial
position of each Fund as of October 31, 2019, the results of its
operations for the year then ended, the changes in its net
assets for each of the years in the two-year period then
ended, and the financial highlights for each of the years in the
five-year period then ended, in conformity with U.S. generally
accepted accounting principles.

Basis for Opinion
These financial statements and financial highlights are the
responsibility of the Funds' management. Our responsibility is
to express an opinion on these financial statements and
financial highlights based on our audits. We are a public
accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Funds in
accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of
the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the financial statements and financial highlights are
free of material misstatement, whether due to error or fraud.
Our audits included performing procedures to assess the risks
of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements and financial highlights. Such procedures also
included confirmation of securities owned as of October 31,
2019, by correspondence with the custodian, brokers, or by
other appropriate auditing procedures when replies from
brokers were not received. Our audits also included evaluating
the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation
of the financial statements and financial highlights. We believe
that our audits provide a reasonable basis for our opinion.

/s/kpmg
We have served as the auditor of one or more Aberdeen
investment companies since 2009.
Philadelphia, Pennsylvania
December 27, 2019