Report of Independent Registered Public Accounting Firm

To the Board of Trustees of AQR Funds and Shareholders of the funds
listed in Appendix A

In planning and performing our audits of the financial statements of
the funds listed in Appendix A (constituting AQR Funds, hereafter
collectively referred to as the "Funds") as of and for the periods
ended September 30, 2020, in accordance with the standards of the
Public Company Accounting Oversight Board (United States) (PCAOB),
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 do not express an
opinion on the effectiveness of the Funds' internal control over
financial reporting.

The management of the Funds are 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 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 over financial reporting
that might be material weaknesses under standards established
by the PCAOB. However, we noted no deficiencies in the Funds'
internal control over financial reporting and their operations,
including controls over safeguarding securities,
that we consider to be a material weakness as defined above
as of September 30, 2020.

This report is intended solely for the information and use
of the Board of Trustees of AQR 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/PricewaterhouseCoopers LLP
New York, New York
November 17, 2020
        Appendix A


AQR Large Cap Multi-Style Fund

AQR TM Small Cap Momentum Style Fund

AQR Small Cap Multi-Style Fund

AQR TM International Momentum Style Fund

AQR International Multi-Style Fund

AQR Large Cap Defensive Style Fund
AQR Emerging Multi-Style Fund

AQR International Defensive Style Fund

AQR TM Large Cap Multi-Style Fund

AQR Emerging Defensive Style Fund

AQR TM Small Cap Multi-Style Fund

AQR Global Equity Fund

AQR TM International Multi-Style Fund

AQR International Equity Fund

AQR TM Emerging Multi-Style Fund

AQR Core Plus Bond Fund

AQR Large Cap Momentum Style Fund

AQR International Momentum Style Fund

AQR Small Cap Momentum Style Fund

AQR TM Large Cap Momentum Style Fund