Report of Independent Registered
Public Accounting Firm
To the Shareholders and Board of Trustees of
First Eagle Funds:

In planning and performing our audit of the
financial statements of First Eagle Global Fund
(including its consolidated wholly owned
subsidiary), First Eagle Overseas Fund
(including its consolidated wholly owned
subsidiary), First Eagle U.S. Value Fund
(including its consolidated wholly owned
subsidiary), First Eagle Gold Fund (including
its consolidated wholly owned subsidiary) and
First Eagle Fund of America (the "Funds") as of
and for the periods ended October 31, 2013, 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-SAR, but not for the
purpose of expressing an opinion on the
effectiveness of the Funds' internal control
over financial reporting.  Accordingly, we did
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 combination of
control 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 over financial
reporting 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
for safeguarding securities that we consider to
be material weaknesses as defined above as of
October 31, 2013.

This report is intended solely for the
information and use of management, Board of
Trustees, and Shareholders and the Securities
and Exchange Commission and is not intended
to be and should not be used by anyone other
than these specified parties.

PricewaterhouseCoopers LLP
New York, New York
December 30, 2013







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