Report of Independent Registered Public Accounting Firm

The Board of Trustees and Shareholders
Oppenheimer International BondFund:

In planning and performing our audit of the consolidated financial statements of Oppenheimer
International BondFund and subsidiary(the “Fund”) as of and for the year ended September 30, 2018, 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 consolidated 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 Fund’s internal control over financial
reporting. Accordingly, we express no such opinion.

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 offinancial 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 the company’s assets that could have a material effect on thefinancial
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 tothe 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 Fund’s annual or interimfinancial 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 September 30, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of
Oppenheimer International Bond 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.

KPMG LLP

Denver, Colorado
November 28, 2018