Deloitte & Touche LLP
350 South Grand Avenue, Suite 200
Los Angeles, Ca. 90071-3462
Telephone (213) 688-0800
Facsimile (213) 688-0100
INDEPENDENT AUDITORS' REPORT
To the Trustees of Metropolitan West Funds:
In planning and performing our audit of the financial statements of
the Metropolitan West Total Return Bond Fund, the Metropolitan West
Low Duration Bond Fund, and the Metropolitan West Alpha Trak 500 Fund
(collectively the "Funds") for the year ended March 31, 2000 (on which
we have issued our report dated May 5, 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, and not to provided assurance on the Funds' 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 generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due
to error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control to future periods are subject to the risk
that the internal control may become inadequate because of changes in
conditions, or that the degree of compliance with policies or procedures
may deteriorate.
Our consideration of the Funds' internal control would not necessarily
disclose all matters in the 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 the Funds' internal control and its operation, including
controls for safeguarding securities, that we consider to be material
weaknesses as defined above as of March 31, 2000.
This report is intended solely for the information and use of management,
the Board of Trustees of the Metropolitan West Total Return Bond Fund,
the Metropolitan West Low Duration Bond Fund, and the Metropolitan West
Alpha Trak 500 Fund, and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone other that these
specified parties.
May 5, 2000
Deloitte Touche
Tohmatsu International
