OTHER REQUIRED INFO

December 14, 2022

First Eagle Funds
1345 Avenue of the Americas
New York, NY 10105

Re: Expense Limitations for each of the First Eagle Fund of
America (to be renamed First Eagle Rising Dividend Fund),
First Eagle Small Cap Opportunity Fund, First Eagle Global
Real Assets Fund, First Eagle U.S. Smid Cap Opportunity Fund
and First Eagle High Income Fund (each, a "Fund")

Dear First Eagle Funds:

First Eagle Investment Management, LLC (the "Investment Adviser")
and First Eagle Funds (the "Trust"), on behalf of each Fund, hereby
confirm their agreement as follows:

Effective March 1, 2023, and January 1, 2023 solely with respect to
the First Eagle High Income Fund, and until the date noted on
Schedule A attached hereto (the "Limitation Period"), the Investment
Adviser agrees to waive fees and/or reimburse annual operating expenses
(excluding interest, taxes, brokerage commissions, acquired fund fees
and expenses, dividend and interest expenses relating to short sales,
and extraordinary expenses, if any) ("Operating Expenses") of each
Fund's respective Classes noted on Schedule A (each a "Class") so that
the Operating Expenses of each Fund's respective Classes are limited to
the respective rate per annum, as noted on Schedule A, of that Class'
average daily net assets (each, an "Expense Limitation"). Commitment
fees relating to borrowings are treated as interest for purposes of
this section.

Each Fund agrees to repay the Investment Adviser out of
assets attributable to its respective Class noted on Schedule A for any
fees waived by the Investment Adviser under an Expense Limitation
or any Operating Expenses the Investment Adviser reimburses in excess
of an Expense Limitation, provided that the repayment does not cause
that Class' Operating Expenses to exceed the expense limitation in place
at the time the fees were waived and/or the expenses were reimbursed, or
the expense limitation in place at the time a Fund repays the Investment
Adviser, whichever is lower. Any such repayment must be made within
three years after the year in which the Investment Adviser incurred the
expense.

The Investment Adviser understands that it shall look only to the assets
attributable to the respective Class of a Fund for performance of this
Agreement and for payment of any claim the Investment Adviser may have
hereunder, and neither any other series of the Trust or Class of a Fund,
nor any of the Trust's trustees, officers, employees, agents, or
shareholders, whether past, present or future, shall be personally
liable therefor.

This Agreement is made and is to be performed principally in the State of
New York, and except insofar as the Investment Company Act of 1940, as
amended, or other federal laws and regulations may be controlling, this
Agreement shall be governed by, and construed and enforced in accordance
with, the laws of the State of New York. Any amendment to this Agreement
shall be in writing signed by the parties hereto, and requires approval
of the Board of Trustees of the Trust, including a majority of the
Trustees who are not "interested persons" of the Trust as that term is
defined in the Investment Company Act of 1940. If you are in agreement
with the foregoing, please sign the form of acceptance on the enclosed
counterpart hereof and return the same.

[Signature Page Follows]

FIRST EAGLE FUNDS,
on behalf of each of the
First Eagle Fund of America,
First Eagle Small Cap Opportunity
Fund,
First Eagle Global Real Assets Fund,
First Eagle U.S. Smid Cap Opportunity
Fund and
First Eagle High Income Fund,
individually and not jointly
By:
Name: Mehdi Mahmud
Title: President
Agreed and Acknowledged:
FIRST EAGLE INVESTMENT MANAGEMENT, LLC
By:
Name: Mehdi Mahmud
Title: President and Chief Executive Officer

SCHEDULE A
Fund Class Limitation Period Expense Limitation
Fund of America (to
be renamed Rising
Dividend Fund)
A February 29, 2024 0.90%
C February 29, 2024 1.65%
I February 29, 2024 0.65%
R3 February 29, 2024 1.00%
R4 February 29, 2024 0.75%
R5 February 29, 2024 0.65%
R6 February 29, 2024 0.65%
Small Cap
Opportunity Fund
A February 29, 2024 1.25%
I February 29, 2024 1.00%
R6 February 29, 2024 1.00%
Global Real Assets
Fund
A February 29, 2024 1.10%
I February 29, 2024 0.85%
R6 February 29, 2024 0.85%
U.S. Smid Cap
Opportunity Fund
A February 29, 2024 1.20%
I February 29, 2024 0.95%
R6 February 29, 2024 0.95%
High Income Fund A February 29, 2024 0.94%
C February 29, 2024 1.69%
I February 29, 2024 0.69%
R3 February 29, 2024 1.04%
R4 February 29, 2024 0.79%
R5 February 29, 2024 0.69%
R6 February 29, 2024 0.69

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of First Eagle Funds

In planning and performing our audits of the financial statements of the
Funds listed in Appendix A (constituting the First Eagle Funds, hereafter
collectively referred to as the "Funds") as of and for the periods 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 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 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 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 their operation, including controls over
safeguarding securities, that we consider to be material weaknesses as
defined above as of October 31, 2023.

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 22, 2023

Appendix A
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 Income Fund
First Eagle Rising Dividend Fund
First Eagle Small Cap Opportunity Fund
First Eagle U.S. Smid Cap Opportunity Fund
First Eagle Global Real Assets Fund *
*Consolidated financial statements

OTHER REQUIRED INFO

Effective December 27, 2023, the First Eagle High Income Fund
changed its name to the First Eagle High Yield Municipal Fund.