Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of
GPS Funds I and GPS Funds II

In planning and performing our audit of the financial
statements of GPS Funds I and GPS Funds II comprising
GuideMark Large Cap Core Fund GuideMark Emerging Markets
Fund GuideMark Small Mid Cap Core Fund GuideMark
World Ex US Fund GuideMark Core Fixed Income Fund
GuideMark Tax Exempt Fixed Income Fund GuideMark
Opportunistic Fixed Income Fund GuidePath Growth
Allocation Fund GuidePath Conservative Allocation
Fund GuidePath Tactical Allocation Fund GuidePath
Absolute Return Allocation Fund GuidePath Multi Asset
Income Allocation Fund GuidePath Flexible Income Allocation
Fund GuidePath Conservative Income Fund GuidePath Income
Fund GuidePath Growth and Income Fund and GuidePath Managed
Futures Strategy Fund (the Funds) as of and for the period/
year ended March 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.

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 funds 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 (GAAP). A funds 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
GAAP 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 funds 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 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 weakness 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 March 31 2019.

This report is intended solely for the information and
use of management and the Board of Trustees of
the 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/ Cohen and Company LTD.

Cohen and Company LTD.
Milwaukee Wisconsin
May 30 2019