WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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2
Report of Independent Accountants
To the Shareholders and Trustees of
GE Funds, GE Institutional Funds and GE Lifestyle Funds
In planning and performing our audits of the financial statements
of GE Funds,
GE Institutional Funds and GE Lifestyle Funds (collectively, the
"Funds")
for the periods ended September 30, 2000, we considered its
internal control,
including control activities 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 the Funds 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 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, errors 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 controls may become
inadequate
because of changes in conditions or that the effectiveness of
their 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 consider to be material
weaknesses as
defined above as of September 30, 2000.
This report is intended solely for the information and use of the
Trustees
of the Funds, Management and the Securities and Exchange
Commission and is
not intended to be and should not be used by anyone other than
these
specified parties.
PricewaterhouseCoopers LLP
November 17, 2000
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