Report of Independent Registered Public Accounting
Firm

To the Board of Trustees and Shareholders SEI
Institutional International Trust:

In planning and performing our audits of the
financial statements of SEI Institutional
International Trust (the Trust), comprised of the
International Equity Fund, Emerging Markets Equity
Fund, International Fixed Income Fund, and the
Emerging Markets Debt Fund, as of and for the year
ended September 30, 2018, in accordance with the
standards 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 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 express no such opinion.

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 companys
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 companys
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 Trustees of the company; and (3)
provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition,
use, or disposition of the companys 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 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 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 Funds
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 September 30,
2018.

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



/s/ KPMG LLP
Philadelphia, Pennsylvania
November 29, 2018