BLACKROCK FUNDS/SM/ (THE "REGISTRANT"): BLACKROCK DEVELOPED REAL ESTATE INDEX
FUND (THE "FUND")

Sub-Item 77K:
Changes in registrant's certifying accountant

Attached please find as an exhibit to Sub-Item 77K of Form N-SAR, information
regarding a change in the Fund's independent registered public accounting firm.



                                                                    EXHIBIT 77K

BLACKROCK FUNDS/SM/ (THE "REGISTRANT"): BLACKROCK DEVELOPED REAL ESTATE INDEX
FUND (THE "FUND")

Sub-Item 77K
Changes in registrant's certifying accountant

On February 24, 2017, BlackRock Developed Real Estate Index Fund (the "Fund"),
a series of BlackRock Funds/SM/ (the "Registrant"), dismissed
PricewaterhouseCoopers LLP ("PwC") as the Fund's independent registered public
accounting firm effective upon the issuance of their report on the Fund's
financial statements as of and for the year ended January 31, 2017. The Audit
Committee of the Registrant's Board of Trustees (the "Board of Trustees")
participated in, and approved, the decision to change the independent
registered public accounting firm. PwC's reports on the Fund's financial
statements for the fiscal periods ended January 31, 2017 and January 31, 2016
contained no adverse opinion or disclaimer of opinion nor were they qualified
or modified as to uncertainty, audit scope or accounting principle. During the
Fund's fiscal periods ended January 31, 2017 and January 31, 2016 and the
subsequent interim period through February 24, 2017, (i) there were no
disagreements with PwC on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PwC, would have caused
them to make reference to the subject matter of the disagreements in connection
with their reports on the Fund's financial statements for such periods, and
(ii) there were no "reportable events" of the kind described in Item
304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as
amended.

The Audit Committee of the Board of Trustees approved the engagement of
Deloitte & Touche LLP ("D&T") as the Fund's independent registered public
accounting firm for the fiscal year ending January 31, 2018. The selection of
D&T does not reflect any disagreements with or dissatisfaction by the Fund or
the Board of Trustees with the performance of the Fund's prior independent
registered public accounting firm, PwC. During the Fund's fiscal periods ended
January 31, 2017 and January 31, 2016 and the subsequent interim period through
February 24, 2017, neither the Fund, nor anyone on its behalf, consulted with
D&T on items which: (i) concerned the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Fund's financial statements; or (ii)
concerned the subject of a disagreement (as defined in paragraph (a)(1)(iv) of
Item 304 of Regulation S-K) or reportable events (as described in paragraph
(a)(1)(v) of said Item 304).

The Registrant has requested PwC to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether PwC agrees with the
statements contained above. A copy of the letter from PwC to the Securities and
Exchange Commission is filed as an exhibit hereto.

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