INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Trustees of MainStay
Funds Trust:
In planning and performing our audit of the financial
statements of MainStay MacKay Short Term Municipal
Fund (formerly, MainStay MacKay Tax Advantaged
Short Term Bond Fund) (the Fund), a series of MainStay
Funds Trust, as of and for the year ended April 30, 2019,
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 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 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 the 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 Fund's annual or interim
financial 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 April 30,
2019.

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

/s/ KPMG LLP
June 18, 2019

LEGAL PROCEEDINGS

FORM N-CEN
Item G.1.a.i.

MAINSTAY FUNDS TRUST
811-22321

For Period Ended 4/30/2019


On May 6, 2015, a second amended complaint was
filed which, among other things, added MainStay
High Yield Opportunities Fund as an additional
Fund on whose behalf the complaint was brought.
New York Life Investments filed a motion to
dismiss the amended complaint. This motion was
denied on October 28, 2015. New York Life
Investments filed an answer to the amended
complaint on November 30, 2015.

Discovery in the case has been concluded. New
York Life Investments filed its motion for summary
judgment on December 15, 2017. On October 9,
2018, the District Court granted New York Life
Investments' motion for summary judgment and
dismissed the case with prejudice.


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