Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of First Eagle Funds

In planning and performing our audit of the financial statements of
First Eagle Global Fund, First Eagle Overseas Fund, First Eagle
U.S. Value Fund, First Eagle Gold Fund, First Eagle Global Income
Builder Fund, First Eagle High Yield Fund and First Eagle Fund of America
(constituting the First Eagle Funds, hereafter collectively referred to
as the Funds) 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 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 do 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 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 directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a 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 companys 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 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, 2019.

This report is intended solely for the information and use of the Board of
Trustees of First Eagle Funds 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
New York, New York
December 23, 2019
PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center,
300 Madison Avenue, New York, NY 10017
T: (646) 471 3000, F: (813) 286 6000  www.pwc.com/us