INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm

To the Board of Trustees of The Advisors' Inner
Circle Fund and Shareholders of Cambiar Opportunity
Fund, Cambiar SMID Fund, Cambiar Small Cap Fund,
Cambiar International Equity Fund, Cambiar
International Small Cap Fund, Cambiar Aggressive
Value ETF, CIBC Atlas All Cap Growth Fund, CIBC
Atlas Disciplined Equity Fund, CIBC Atlas Equity
Income Fund, CIBC Atlas Mid Cap Equity Fund, CIBC
Atlas Income Opportunities Fund, CIBC Atlas
International Growth Fund, Haverford Quality Growth
Stock Fund, LSV Conservative Value Equity Fund, LSV
Small Cap Value Fund, LSV Value Equity Fund, LSV
U.S. Managed Volatility Fund, LSV Global Managed
Volatility Fund, LSV Global Value Fund, LSV Emerging
Markets Equity Fund, and Sands Capital Global Growth
Fund

In planning and performing our audit of the
financial statements of Cambiar Opportunity Fund,
Cambiar SMID Fund, Cambiar Small Cap Fund, Cambiar
International Equity Fund, Cambiar International
Small Cap Fund, Cambiar Aggressive Value ETF, CIBC
Atlas All Cap Growth Fund, CIBC Atlas Disciplined
Equity Fund, CIBC Atlas Equity Income Fund, CIBC
Atlas Mid Cap Equity Fund, CIBC Atlas Income
Opportunities Fund, CIBC Atlas International Growth
Fund, Haverford Quality Growth Stock Fund, LSV
Conservative Value Equity Fund, LSV Small Cap Value
Fund, LSV Value Equity Fund, LSV U.S. Managed
Volatility Fund, LSV Global Managed Volatility Fund,
LSV Global Value Fund, LSV Emerging Markets Equity
Fund, and Sands Capital Global Growth Fund (the
"Funds"), twenty one of the funds constituting The
Advisors' Inner Circle Fund (the "Trust"), as of and
for the year ended October 31, 2023, 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 company'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 U.S. generally accepted
accounting principles. A company'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 company; (2) provide reasonable
assurance that transactions are recorded as
necessary to permit preparation of financial
statements in accordance with U.S. generally
accepted accounting principles, and that receipts
and expenditures of the company are being made only
in accordance with authorizations of management and
directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a
company'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 Funds' 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 over safeguarding securities,
that we consider to be a material weakness as
defined above as of October 31, 2023.
This report is intended solely for the information
and use of management and the Board of Trustees of
The Advisors' Inner Circle Fund 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/ Ernst & Young LLP

Philadelphia, Pennsylvania
December 29, 2023

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm
To the Board of Trustees of The Advisors' Inner
Circle Fund and Shareholders of Loomis Sayles Full
Discretion Institutional Securitized Fund
In planning and performing our audit of the
financial statements of Loomis Sayles Full
Discretion Institutional Securitized Fund (one of
the Funds constituting The Advisors' Inner Circle
Fund, hereafter referred to as the "Fund") as of and
for the year ended October 31, 2023, in accordance
with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we
considered the Fund'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 Fund's internal control
over financial reporting.  Accordingly, we do not
express an opinion on the effectiveness of the
Fund's internal control over financial reporting.

The management of the Fund 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 company'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 company'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 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
directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a
company'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 company's annual or interim
financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Fund'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 over financial reporting that might be
material weaknesses under standards established by
the PCAOB. However, we noted no deficiencies in the
Fund's 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 October 31, 2023.
This report is intended solely for the information
and use of the Board of Trustees of The Advisors'
Inner Circle Fund 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
Philadelphia, Pennsylvania
December 28, 2023

INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the
Shareholders of Acadian Emerging Markets Portfolio  and
the Board of Trustees of The Advisors' Inner Circle Fund

In planning and performing our audit of the
financial statements of Acadian Emerging Markets
Portfolio (the "Fund"), a series of The Advisor's
Inner Circle Fund, as of and for the year ended
October 31, 2023, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund'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 Fund's internal control over financial
reporting.  Accordingly, we express no such
opinion.

The management of the Fund 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 (GAAP).  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 GAAP, 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 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 Fund'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 Fund's 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 October 31, 2023.

This report is intended solely for the information
and use of management and the Board of Trustees of
the Fund and the Securities and Exchange Commission
and is not intended to be and should not be used by
anyone other

COHEN & COMPANY, LTD.
Philadelphia, Pennsylvania
December 29, 2023

INTERNAL CONTROL RPT

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the Shareholders of Rice Hall James Small Cap
Portfolio and Rice Hall James Micro Cap Portfolio
and Board of Trustees of The Advisors' Inner Circle
Fund

In planning and performing our audit of the
financial statements of Rice Hall James Small Cap
Portfolio and Rice
Hall James Micro Cap Portfolio, each a series of
The Advisors' Inner Circle Fund (the "Funds") as of
and for the year ended October 31, 2023, 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 express
no such opinion.

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 (GAAP).  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 GAAP, 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 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 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 a material weakness as
defined above as of October 31, 2023.

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

COHEN & COMPANY, LTD.
Philadelphia, Pennsylvania
December 29, 2023