REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM



Board of Trustees and Shareholders
AdvisorOne Funds
Omaha, Nebraska


In planning and performing our audits of the financial
statements of CLS Global Aggressive Equity Fund, CLS
Diversified Equity Fund, CLS Growth and Income Fund,
CLS Flexible Income Fund, and CLS Shelter Fund, each
a series of shares of AdvisorOne Funds (the "Funds") for
the year ended April 30, 2021, in accordance with the
standards of the Public Company Accounting Oversight
Board (United States), we considered their 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-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 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.   A fund'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 fund; (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 fund
are being made only in accordance with authorizations
of management and trustees of the fund; and (3) 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 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 fund's annual or interim financial
statements will not be prevented or detected on a timely
basis.



Board of Trustees and Shareholders
AdvisorOne Funds
Page Two





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 for safeguarding securities,
which we consider to be material weaknesses, as defined
above, as of April 30, 2021.

This report is intended solely for the information and use
of management, Shareholders and the Board of Trustees
of AdvisorOne 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/ TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
June 29, 2021