SEC Info - Brighthouse Funds Trust I - ‘NSAR-B’ for 12/31/17

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Brighthouse Funds Trust I – ‘NSAR-B’ for 12/31/17 – ‘EX-99.77B ACCT LTTR’

On: Wednesday, 2/28/18, at 5:16pm ET · Effective: 2/28/18 · For: 12/31/17 · Accession #: 1410368-18-353 · File #: 811-10183

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/18  Brighthouse Funds Trust I         NSAR-B     12/31/17    3:353K                                   State Street Bank … Dept
          → AB Global Dynamic Allocation Portfolio ⇒ Class A — Class B — Class C — Class E
          → Allianz Global Investors Dynamic Multi-Asset Plus Portfolio ⇒ Class A — Class B — Class C — Class E
          → Allspring Mid Cap Value Portfolio ⇒ Class A — Class B — Class C — Class E
          → American Funds Balanced Allocation Portfolio ⇒ Class A — Class B — Class C
          → American Funds Growth Allocation Portfolio ⇒ Class A — Class B — Class C
          → American Funds Growth Portfolio ⇒ Class A — Class B — Class C — Class E
          → American Funds Moderate Allocation Portfolio ⇒ Class A — Class B — Class C
          → BlackRock Global Tactical Strategies Portfolio ⇒ Class A — Class B — Class C — Class E
          → BlackRock High Yield Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse Asset Allocation 100 Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse Balanced Plus Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse Small Cap Value Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/abrdn Emerging Markets Equity Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/Artisan International Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/Eaton Vance Floating Rate Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/Franklin Low Duration Total Return Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/Templeton International Bond Portfolio ⇒ Class A — Class B — Class C — Class E
          → Brighthouse/Wellington Large Cap Research Portfolio ⇒ Class A — Class B — Class C — Class E
          → CBRE Global Real Estate Portfolio ⇒ Class A — Class B — Class C — Class E
          → Harris Oakmark International Portfolio ⇒ Class A — Class B — Class C — Class E
          → Invesco Balanced-Risk Allocation Portfolio ⇒ Class A — Class B — Class C — Class E
          → Invesco Comstock Portfolio ⇒ Class A — Class B — Class C — Class E
          → Invesco Global Equity Portfolio ⇒ Class A — Class B — Class C — Class E
          → Invesco Small Cap Growth Portfolio ⇒ Class A — Class B — Class C — Class E
          → JPMorgan Core Bond Portfolio ⇒ Class A — Class B — Class C — Class E
          → JPMorgan Global Active Allocation Portfolio ⇒ Class A — Class B — Class C — Class E
          → JPMorgan Small Cap Value Portfolio ⇒ Class A — Class B — Class C — Class E
          → Loomis Sayles Global Allocation Portfolio ⇒ Class A — Class B — Class C — Class E
          → Loomis Sayles Growth Portfolio ⇒ Class A — Class B — Class C — Class E
          → MetLife Multi-Index Targeted Risk Portfolio ⇒ Class A — Class B — Class C — Class E
          → MFS Research International Portfolio ⇒ Class A — Class B — Class C — Class E
          → Morgan Stanley Discovery Portfolio ⇒ Class A — Class B — Class C — Class E
          → PanAgora Global Diversified Risk Portfolio ⇒ Class A — Class B — Class C — Class E
          → PanAgora Global Diversified Risk Portfolio ⇒ Class A — Class B — Class C — Class E
          → PIMCO Inflation Protected Bond Portfolio ⇒ Class A — Class B — Class C — Class E
          → PIMCO Total Return Portfolio ⇒ Class A — Class B — Class C — Class E
          → Schroders Global Multi-Asset Portfolio ⇒ Class A — Class B — Class C — Class E
          → Schroders Global Multi-Asset Portfolio II ⇒ Class A — Class B — Class C — Class E
          → SSGA Growth & Income ETF Portfolio ⇒ Class A — Class B — Class C — Class E
          → SSGA Growth ETF Portfolio ⇒ Class A — Class B — Class C — Class E
          → T. Rowe Price Large Cap Value Portfolio ⇒ Class A — Class B — Class C — Class E
          → T. Rowe Price Mid Cap Growth Portfolio ⇒ Class A — Class B — Class C — Class E
          → TCW Core Fixed Income Portfolio ⇒ Class A — Class B — Class C — Class E
          → Victory Sycamore Mid Cap Value Portfolio ⇒ Class A — Class B — Class C — Class E
          → Western Asset Management Government Income Portfolio ⇒ Class A — Class B — Class C — Class E

Annual Report by an Investment Company — Form N-SAR — ICA’40
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B      Annual Report by an Investment Company               234    954K 
 3: EX-99.77B ACCT LTTR  Accountant's Report re: Internal Controls     2±    10K 
 2: EX-99.77O RULE 10F-3  Transaction Effected -- Rule 10f-3 -       109±   281K 
                ICA'40

‘EX-99.77B ACCT LTTR’ — Accountant’s Report re: Internal Controls


REPORT OF INDEPENDENT REGISTERED PUBLIC                                         
ACCOUNTING FIRM                                                                 

To the Board of Trustees of the Brighthouse Funds Trust I and Shareholders      
of AB Global Dynamic Allocation Portfolio, Allianz Global Investors             
Dynamic Multi-Asset Plus Portfolio, American Funds Balanced Allocation          
Portfolio, American Funds Growth Allocation Portfolio, American Funds           
Growth Portfolio, American Funds Moderate Allocation Portfolio, AQR             
Global Risk Balanced Portfolio, Blackrock Global Tactical Strategies            
Portfolio BlackRock High Yield Portfolio, Brighthouse Asset Allocation          
100 Portfolio, Brighthouse Balanced Plus Portfolio, Brighthouse Small Cap       
Value Portfolio, Brighthouse/Aberdeen Emerging Markets Equity Portfolio,        
Brighthouse/Artisan International Portfolio, Brighthouse/Eaton Vance            
Floating Rate Portfolio, Brighthouse/Franklin Low Duration Total Return         
Portfolio, Brighthouse/Templeton International Bond Portfolio,                  
Brighthouse/Wellington Large Cap Research Portfolio, Clarion Global Real        
Estate Portfolio, ClearBridge Aggressive Growth Portfolio, Harris Oakmark       
International Portfolio, Invesco Balanced-Risk Allocation Portfolio, Invesco    
Comstock Portfolio, Invesco Small Cap Growth Portfolio, JPMorgan Core           
Bond Portfolio, JPMorgan Global Active Allocation Portfolio, JPMorgan           
Small Cap Value Portfolio, Loomis Sayles Global Markets Portfolio,              
MetLife Multi-Index Targeted Risk Portfolio, MFS Research International         
Portfolio, Morgan Stanley Mid Cap Growth Portfolio, Oppenheimer Global          
Equity Portfolio, PanAgora Global Diversified Risk Portfolio, PIMCO             
Inflation Protected Bond Portfolio, PIMCO Total Return Portfolio, Pyramis       
Government Income Portfolio, Schroders Global Multi-Asset Portfolio,            
Schroders Global Multi-Asset Portfolio II (formerly, Pyramis Managed Risk       
Portfolio), SSGA Growth and Income ETF Portfolio, SSGA Growth ETF               
Portfolio, T. Rowe Price Large Cap Value Portfolio, T. Rowe Price Mid Cap       
Growth Portfolio, TCW Core Fixed Income Portfolio, Victory Sycamore             
Mid Cap Value Portfolio (formerly, Invesco Mid Cap Value Portfolio), and        
Wells Capital Management Mid Cap Value Portfolio, (collectively, the            
"Portfolios"):                                                                  

In planning and performing our audits of the financial statements of the        
above listed Portfolios of the Brighthouse Funds Trust I as of and for the      
year ended December 31, 2017, in accordance with the standards of the           
Public Company Accounting Oversight Board (United States) (PCAOB), we           
considered the Portfolios' 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 Portfolios'    
internal control over financial reporting. Accordingly, we express no such      
opinion.                                                                        

The management of the Portfolios 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 portfolio'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 portfolio'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 portfolio (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       
portfolio are being made only in accordance with authorizations of              
management of the portfolio and trustees of the trust; and (3) provide          
reasonable assurance regarding prevention or timely detection of                
unauthorized acquisition, use, or disposition of a portfolio'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 
portfolio's annual or interim financial statements will not be prevented or     
detected on a timely basis.                                                     

Our consideration of the Portfolios' 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 PCAOB. However, we noted 
no deficiencies in the Portfolios' internal control over financial reporting    
and its operation, including controls for safeguarding securities that we       
consider to be a material weakness, as defined above, as of December 31, 2017.  

This report is intended solely for the information and use of management,       
the Board of Trustees of the Brighthouse Funds Trust I, 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/ Deloitte & Touche LLP                                                       

Boston, Massachusetts                                                           
February 23, 2018

Dates Referenced Herein and Documents Incorporated by Reference

This ‘NSAR-B’ Filing	Date	Other Filings

Filed on / Effective on:	2/28/18
	2/23/18
For Period end:	12/31/17	24F-2NT, N-CSR, NSAR-B/A
		List all Filings

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Filing Submission 0001410368-18-000353 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Brighthouse Funds Trust I – ‘NSAR-B’ for 12/31/17 – ‘EX-99.77B ACCT LTTR’

On: Wednesday, 2/28/18, at 5:16pm ET · Effective: 2/28/18 · For: 12/31/17 · Accession #: 1410368-18-353 · File #: 811-10183

Previous ‘NSAR-B’: ‘NSAR-B’ on 3/1/17 for 12/31/16 · Next & Latest: ‘NSAR-B/A’ on 4/19/18 for 12/31/17

Annual Report by an Investment Company — Form N-SAR — ICA’40Filing Table of Contents

‘EX-99.77B ACCT LTTR’ — Accountant’s Report re: Internal Controls

Dates Referenced Herein and Documents Incorporated by Reference

Annual Report by an Investment Company — Form N-SAR — ICA’40
Filing Table of Contents