Report of Independent Registered Public Accounting
Firm
To the Shareholders of the Funds and Board of
Trustees
SEI Institutional Managed Trust:
In planning and performing our audits of the
financial statements of SEI Institutional Managed
Trust, comprised of Large Cap Fund, Large Cap Value
Fund, Large Cap Growth Fund, Large Cap Index Fund,
Tax-Managed Large Cap Fund, S&P 500 Index Fund,
Small Cap Fund, Small Cap Value Fund, Small Cap
Growth Fund, Tax-Managed Small/Mid Cap Fund, Mid-Cap
Fund, U.S. Managed Volatility Fund, Global Managed
Volatility Fund, Tax-Managed Managed Volatility
Fund, Tax-Managed International Managed Volatility
Fund, Real Estate Fund, Core Fixed Income Fund, High
Yield Bond Fund, Conservative Income Fund, Tax-Free
Conservative Income Fund, Real Return Fund, Dynamic
Asset Allocation Fund, Multi-Strategy Alternative
Fund, Liquid Alternative Fund, Multi-Asset
Accumulation Fund, Multi-Asset Income Fund, Multi-
Asset
Inflation Managed Fund, and Multi-Asset Capital
Stability
Fund (collectively, the Funds) as of and for the year
or
period ended September 30, 2023, 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 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 the 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 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 September 30, 2023.
This report is intended solely for the information
and use
of the 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.

KPMG LLP
Philadelphia, Pennsylvania
November 28, 2023