The Board of Trustees
Evergreen Equity Trust
In planning and performing our audit of the financial statements of Evergreen
Aggressive Growth Fund, Evergreen Capital Growth Fund, Evergreen Fund, Evergreen
Growth Fund, Evergreen Large Company Growth Fund, Evergreen Masters Fund,
Evergreen Omega Fund, Evergreen Small Company Growth Fund, Evergreen Stock
Selector Fund, and Evergreen Tax Strategic Equity Fund, portfolios of the
Evergreen Equity Trust for the year 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 Evergreen Equity Trust 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 of America. Those controls include the
safeguarding of assets against unauthorized acquisition, use or disposition.
Because of inherent limitations in 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 risks 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 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 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 management, the
Board of Trustees of Evergreen Equity Trust, and the Securities and Exchange
Commission and is not intended to be and should not be used by anyone other than
these specified parties.
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Boston, Massachusetts
November 10, 2000
