<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditor.txt
<DESCRIPTION>AUDITOR LETTER
<TEXT>








REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



Board of Directors
Sprott Focus Trust, Inc.
Toronto, Ontario, Canada


In planning and performing our audits of the financial
 statements of Sprott Focus Trust, Inc.
(Fund) as of and for the year ended December 31, 2017,
 in accordance with the standards of
the Public Company Accounting Oversight Board (United
 States), we considered their internal
 control over financial reporting, including control
 activities for 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 express
 no such opinion.

The management of the Fund 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 a companys
 assets that could have a material effect on the
financial statements.


Because of 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 companys annual
 or interim financial statements will not be
 prevented or detected on a timely basis.





Board of Directors
Sprott Focus Trust, Inc.






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 Trusts internal
 control over financial reporting and its operation, including
 controls for safeguarding securities,
 which we consider to be material
 weaknesses, as defined above, as of December 31, 2017.

This report is intended solely for the information and use
 of management, and the Board of Directors of Sprott Focus
 Trust, Inc. and the Securities and Exchange Commission, and
 is not intended to be and should not be used by anyone
 other than these specified parties.





	TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
March 1, 2018








































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