KPMG LLP
1601 Market Street
Philadelphia, PA 19103-2499




Report of Independent Registered
Public Accounting Firm

To the Shareholders of the Funds and Board of Trustees of
MainStay Funds Trust:


In planning and performing our audits of the financial
statements of MainStay Balanced Fund, MainStay MacKay
California Tax Free Opportunities Fund, MainStay
Conservative Allocation Fund, MainStay MacKay Growth Fund,
MainStay Epoch Capital Growth Fund, MainStay Epoch Global
Equity Yield Fund, MainStay Epoch International Choice Fund,
MainStay Epoch U.S. All Cap Fund, MainStay Epoch U.S.
Equity Yield Fund, MainStay MacKay Small Cap Core Fund,
MainStay Floating Rate Fund, MainStay Growth Allocation
Fund (formerly MainStay Moderate Growth Allocation Fund),
MainStay MacKay High Yield Municipal Bond Fund, MainStay
Short Term Bond Fund (formerly MainStay Indexed Bond
Fund), MainStay MacKay International Opportunities Fund,
MainStay Moderate Allocation Fund, MainStay Equity
Allocation Fund (formerly MainStay Growth Allocation Fund),
MainStay MacKay New York Tax Free Opportunities Fund,
MainStay MacKay S&P 500 Index Fund, MainStay MacKay
Short Duration High Yield Fund, MainStay MacKay Total
Return Bond Fund, MainStay MacKay U.S. Equity
Opportunities Fund, MainStay Candriam Emerging Markets
Equity Fund, and MainStay U.S. Government Liquidity Fund,
twenty-four of the funds comprising MainStay Funds Trust (the
Funds), as of and for the year ended October 31, 2020, 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.

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 the 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.


KPMG LLP is a Delaware limited liability partnership and the
U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative
("KPMG International"), a Swiss entity.






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 its
operation, including controls over safeguarding securities that
we consider to be a material weakness as defined above as of
October 31, 2020.

This report is intended solely for the information and use of
management and the Board of Trustees of MainStay Funds
Trust 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

Philadelphia, Pennsylvania December 23, 2020