INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Trustees of The Alger Funds:

In planning and performing our audits of the financial statements of The Alger
Funds (the "Trust"), including the Alger Capital Appreciation Fund, Alger 25
Fund, Alger 35 Fund, Alger Growth & Income Fund, Alger Mid Cap Growth Fund,
Alger Mid Cap Focus Fund, Alger Weatherbie Specialized Growth Fund (formerly
Alger SMid Cap Focus Fund), Alger Small Cap Growth Fund, Alger Small Cap Focus
Fund, Alger International Focus Fund, and Alger Health Sciences Fund, as of
and for the year ended October 31, 2019, 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 trust'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 trust'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 trust; (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
trust are being made only in accordance with authorizations of management and
directors of the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or
disposition of a trust'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 trust'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 October 31, 2019.

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

Deloitte & Touche LLP
New York, New York
December 19, 2019

OTHER REQUIRED INFO

July 8, 2020

Registrant: Alger Funds

File No.: 033-04959

Form: N-CEN/A

Original Filing Date: 1/10/20

Amended Filing Date: 7/8/20

Explanation: The Registrant amended the Form N-CEN for the period ended
October 31, 2019 to correct the filing to add missing LEI numbers for
sub-custodians, correct total commissions paid, total principal transactions
and to add SEC exemptive orders.