REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Shareholders  Board of Trustees of
Oppenheimer SteelPath MLP Funds Trust

In planning  performing our audit of the
financial statements of Oppenheimer
SteelPath MLP Funds Trust comprising
Oppenheimer SteelPath MLP Select 40
Fund, Oppenheimer SteelPath MLP Alpha
Fund, Oppenheimer SteelPath MLP Income
Fund, Oppenheimer SteelPath MLP Alpha
Plus Fund (the Funds) as of  for the year
ended November 30, 2017, in accordance
with the stards 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  to comply with the
requirements of Form N-SAR, 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  maintaining
effective internal control over financial
reporting.  In fulfilling this responsibility,
estimates  judgments by management are
required to assess the expected benefits
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  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  procedures that (1)
pertain to the maintenance of records that,
in reasonable detail, accurately  fairly
reflect the transactions  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,  that
receipts  expenditures of the fund are being
made only in accordance with
authorizations of management  trustees of
the fund;  (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  would not necessarily disclose
all deficiencies in internal control that might
be material weaknesses under stards
established by the Public Company
Accounting Oversight Board (United States).
However, we noted no deficiencies in the
Funds internal control over financial
reporting  its operation, including controls
over safeguarding securities, that we
consider to be a material weakness as
defined above as of November 30, 2017.

This report is intended solely for the
information  use of management  the Board
of Trustees of the Funds  the Securities
Exchange Commission  is not intended to be
should not be used by anyone other than
these specified parties.


COHEN & COMPANY, LTD.
Clevel, Ohio
January 26, 2018