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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 8
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<PAGE> PAGE 9
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<PAGE> PAGE 10
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SIGNATURE CHRIS SABATO
TITLE SUPERVISOR
The Trustees of INTRUST Funds Trust_Kansas Tax-
Exempt Bond Fund:
In planning and performing our audit of the financial statements of
the INTRUST Funds Trust_Kansas Tax-Exempt Bond Fund for the year
ended August 31, 1997, we considered its internal control, including
procedures for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of Form N-SAR,
not to provide assurance on internal control.
The management of INTRUST Funds Trust_Kansas Tax-Exempt Bond Fund
is responsible for establishing and maintaining internal control.
In fulfilling this responsibility, estimates and judgments by management
are required to assess the expected benefits and related costs of
control activities. Two of the objectives of internal control are to
provide management with reasonable, but not absolute, assurance that
assets are safeguarded against loss from unauthorized use or disposition
and that transactions are executed in accordance with management's
authorization and recorded properly to permit preparation of financial
statements in conformity with generally accepted accounting principles.
Because of inherent limitations in any internal control, errors or
irregularities may occur and not be detected. Also, projection of any
evaluation of internal control to future periods is subject to the risk
that it may become inadequate because of changes in conditions or that
the effectiveness of the design and operation may deteriorate.
Our consideration of the internal control would not necessarily disclose
all matters in internal control that might be material weaknesses under
standards established by the American Institute of Certified Public
Accountants. A material weakness is a condition in which the design
or operation of the specific internal control elements does not reduce
to a relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the financial statements
being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions.
However, we noted no matters involving internal control, including
procedures for safeguarding securities, that we consider to be material
weaknesses as defined above as of August 31, 1997.
This report is intended solely for the information and use of management
and the Securities and Exchange Commission.
Columbus, Ohio
October 10, 1997
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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