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PAGE 2
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PAGE 7
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PAGE 8
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PAGE 9
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PAGE 10
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PAGE 11
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PAGE 12
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PAGE 13
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PAGE 14
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PAGE 15
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PAGE 16
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PAGE 17
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PAGE 18
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PAGE 19
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PAGE 20
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074 R040300 808
074 S000300 0
074 T000300 359928
074 U010300 58281
074 U020300 48314
074 V010300 0.00
074 V020300 0.00
074 W000300 0.0000
074 X000300 6869
074 Y000300 108325
075 A000100 0
075 B000100 365215
075 A000200 0
075 B000200 157788
075 A000300 0
075 B000300 368406
076 000100 0.00
076 000200 0.00
076 000300 0.00
077 A000000 Y
077 B000000 Y
077 Q010000 N
078 000000 N
080 A00AA00 St.Paul Fire and Marine Insurance Co.
080 B00AA00 Hartford Fire Insurance Co.
080 C00AA00 20500
081 A00AA00 Y
081 B00AA00 152
082 A00AA00 N
082 B00AA00 0
PAGE 21
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
086 A010000 0
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
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086 F010000 0
086 F020000 0
SIGNATURE GREGORY R. KINGSTON
TITLE TREASURER
Report of Independent Registered Public Accounting Firm
To the Board of Trustees of SunAmerica Income Funds and
Shareholders for each of the funds listed in the table below
In planning and performing our audits of the financial statements of
each of the funds listed in the table below (three funds constituting
SunAmerica Income Funds, hereafter referred to as the "Funds") as of
and for the year ended March 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-SAR, 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.
AIG Flexible Credit Fund
AIG Strategic Bond Fund
AIG U.S. Government Securities Fund
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. 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 each fund; (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
each fund are being made only in accordance with authorizations of
management and trustees of the funds; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of each 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 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.
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 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 material
weaknesses as defined above as of March 31, 2018.
This report is intended solely for the information and use of
management and the Board of Trustees of SunAmerica Income 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
Houston, Texas
May 25, 2018
