Report of Independent Registered Public Accounting Firm

To the Board of Trustees of AQR Funds and Shareholders
of the funds listed in Appendix A

In planning and performing our audits of the financial statements
of the funds listed in Appendix A (twelve of the funds constituting
AQR Funds, hereafter collectively referred to as the "Funds")
as of and for the year ended September 30, 2021, 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 are 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 operations, including controls over
safeguarding securities, that we consider to be a material weakness as
defined above as of September 30, 2021.

This report is intended solely for the information and use of the Board of
Trustees of AQR 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
November 22, 2021

Appendix A


AQR Large Cap Multi-Style Fund
AQR Large Cap Defensive Style Fund
AQR Small Cap Multi-Style Fund
AQR International Defensive Style Fund
AQR International Multi-Style Fund
AQR Global Equity Fund
AQR Emerging Multi-Style II Fund
AQR International Equity Fund
AQR Large Cap Momentum Style Fund
AQR Core Plus Bond Fund
AQR Small Cap Momentum Style Fund
AQR International Momentum Style Fund