REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of

Pacific Funds Series Trust:

In planning and performing our audits of the financial statements of Pacific Funds Series Trust (the “Trust”) including the PF Inflation Managed Fund, PF Managed Bond Fund, PF Short Duration Bond Fund, PF Emerging Markets Debt Fund, PF Developing Growth Fund, PF Growth Fund, PF Large-Cap Value Fund, PF Mid-Cap Equity Fund, PF Multi-Asset Fund, PF Small-Cap Value Fund, PF Emerging Markets Fund, PF International Large-Cap Fund, PF International Small-Cap Fund, PF International Value Fund, PF Real Estate Fund, Pacific Funds℠ Portfolio Optimization Conservative, Pacific Funds℠ Portfolio Optimization Moderate-Conservative, Pacific Funds℠ Portfolio Optimization Moderate, Pacific Funds℠ Portfolio Optimization Growth, Pacific Funds℠ Portfolio Optimization Aggressive-Growth, Pacific Funds℠ Ultra Short Income, Pacific Funds℠ Short Duration Income, Pacific Funds℠ Core Income, Pacific Funds℠ Strategic Income, Pacific Funds℠ Floating Rate Income, Pacific Funds℠ High Income, Pacific Funds℠ Diversified Income, Pacific Funds℠ Large-Cap, Pacific Funds℠ Large-Cap Value, Pacific Funds℠ Small/Mid-Cap, Pacific Funds℠ Small-Cap, Pacific Funds℠ Small-Cap Value, and Pacific Funds℠ Small-Cap Growth (collectively, the “Funds”), as of and for the year ended March 31, 2020, in accordance with the standards of the Public Company Accounting Oversight Board (United States)(PCAOB), we considered the Trust’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 Trust’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Trust 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 directors 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 a 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 Trust’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 PCAOB. However, we noted no deficiencies in the Trust’s internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of March 31, 2020.

This report is intended solely for the information and use of management and the Board of Trustees of Pacific Funds Series Trust 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/ Deloitte & Touche LLP

Costa Mesa, California

May 26, 2020