Report of Independent Registered Public Accounting Firm
To The Board of Trustees and Shareholders of
Cavanal Hill Funds:

In planning and performing our audits of the financial statements of
Cavanal Hill Funds (the Funds) (comprised of the U.S. Treasury Fund,
Government Securities Money Market Fund, Limited Duration Fund,
Moderate Duration Fund, Bond Fund, Strategic Enhanced Yield Fund,
Ultra Short Tax-Free Income Fund, Active Core Fund, Mid Cap Core
Equity Fund, Opportunistic Fund, and World Energy Fund) as of and
for the year or periods ended August 31, 2018, 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-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 directors of
the funds; 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 Public Company
Accounting Oversight Board (United States). 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 a material
weakness as defined above as of August 31, 2018.

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 than these specified
parties.

/s/ KPMG LLP
Columbus, Ohio
October 26, 2018