The Board of Trustees and Shareholders
Evergreen International Trust
In planning and performing our audits of the financial statements of Evergreen
Emerging Markets Growth Fund, Evergreen Global Leaders Fund, Evergreen Global
Opportunities Fund, Evergreen International Growth Fund, Evergreen Latin America
Fund, Evergreen Perpetual Global Fund, Evergreen Perpetual International Fund,
and Evergreen Precious Metals Fund, portfolios of Evergreen International Trust,
for the year ended October 31, 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 International 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 October 31, 2000.
This report is intended solely for the information and use of management and the
Board of Trustees of Evergreen International 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
December 8, 2000