Report of Independent Registered Public Accounting
Firm
To the Board of Trustees of Russell Investment
Company and Shareholders of the Equity Income Fund
(formerly, U.S. Core Equity Fund), U.S. Defensive Equity
Fund, U.S. Dynamic Equity Fund, U.S. Strategic
Equity Fund, U.S. Mid Cap Equity Fund, U.S. Small Cap
Equity Fund, International Developed Markets
Fund, Global Equity Fund, Emerging Markets Fund, Tax-
Managed U.S. Large Cap Fund, Tax-Managed U.S.
Mid & Small Cap Fund, Tax-Managed International
Equity Fund, Global Opportunistic Credit Fund,
Unconstrained Total Return Fund, Strategic Bond Fund,
Investment Grade Bond Fund, Short Duration
Bond Fund, Tax-Exempt High Yield Bond Fund, Tax-
Exempt Bond Fund, Commodity Strategies Fund,
Global Infrastructure Fund, Global Real Estate Securities
Fund, Multi-Strategy Income Fund, Multi-Asset
Growth Strategy Fund, Strategic Call Overwriting Fund,
Multifactor U.S. Equity Fund, Multifactor
International Equity Fund, Conservative Strategy Fund,
Moderate Strategy Fund, Balanced Strategy Fund,
Growth Strategy Fund and Equity Growth Strategy Fund

In planning and performing our audits of the financial
statements of Equity Income Fund (formerly, U.S.
Core Equity Fund), U.S. Defensive Equity Fund, U.S.
Dynamic Equity Fund, U.S. Strategic Equity Fund, U.S.
Mid Cap Equity Fund, U.S. Small Cap Equity Fund,
International Developed Markets Fund, Global Equity
Fund, Emerging Markets Fund, Tax-Managed U.S. Large
Cap Fund, Tax-Managed U.S. Mid & Small Cap
Fund, Tax-Managed International Equity Fund, Global
Opportunistic Credit Fund, Unconstrained Total
Return Fund, Strategic Bond Fund, Investment Grade
Bond Fund, Short Duration Bond Fund, Tax-Exempt
High Yield Bond Fund, Tax-Exempt Bond Fund,
Commodity Strategies Fund, Global Infrastructure Fund,
Global Real Estate Securities Fund, Multi-Strategy
Income Fund, Multi-Asset Growth Strategy Fund,
Strategic Call Overwriting Fund, Multifactor U.S. Equity
Fund, Multifactor International Equity Fund,
Conservative Strategy Fund, Moderate Strategy Fund,
Balanced Strategy Fund, Growth Strategy Fund and
Equity Growth Strategy Fund ("the Funds") as of and for
the year ended October 31, 2018, 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 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 fund'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 fund'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 fund; (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 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 fund'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 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 its
operation, including controls over safeguarding
securities, that we consider to be material weaknesses
as defined above as of October 31, 2018.

This report is intended solely for the information and
use of the Board of Trustees of Russell Investment
Company 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

December 21, 2018