HARTFORD MUTUAL FUNDS INC/CT
NSAR-B, EX-99.77BACCTLTTR, 2000-12-27
Previous: HARTFORD MUTUAL FUNDS INC/CT, NSAR-B, 2000-12-27
Next: CELERITY SYSTEMS INC, 424B3, 2000-12-27



Independent Auditor's Report

To the Shareholders and Board of Directors of
	The Hartford Mutual Funds, Inc.:

In planning and performing our audit of the financial statements of The
Hartford Mutual Funds, Inc. (consisting of The Hartford Global Health, The
Hartford Global Technology, The Hartford Small Company, The Hartford Capital
Appreciation, The Hartford MidCap, The Hartford International Opportunities,
The Hartford Global Leaders, The Hartford Stock, The Hartford Growth and
Income, The Hartford Dividend and Growth, The Hartford Advisers, The Hartford
High Yield, The Hartford Bond Income Strategy and The Hartford Money Market
Funds) (collectively, the Fund) for the periods ended October 31, 2000, we
considered its internal control, including control activities for safeguarding
securities, in order to determine our auditing procedures for purposes 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 the Fund is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgements
by management are required to assess the expected benefits and the related
costs of controls. Generally, controls that are relevant to an audit pertain
to the entity's objective of preparing financial statements for external
purposes that are fairly presented in conformity with accounting principles
generally accepted in the United States. Those controls include the
safeguarding of assets against unauthorized acquisition, use or disposition.

Because of inherent limitations in internal control, error or fraud 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 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 one or
more of the internal control components does not reduce to a relatively low
level the risk that misstatements caused by error or fraud 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 and its operation, including controls for
safeguarding securities, that we would consider to be material weaknesses as
defined above as of October 31, 2000.

This report is intended solely for the information and use of management, the
Board of Directors of the Fund and the Securities and Exchange Commission.


Hartford, Connecticut                                       ARTHUR ANDERSEN LLP
December 8, 2000






© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission