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The Board of Trustees
Evergreen Select Fixed Income Trust
In planning and performing our audit of the financial statements of Evergreen
Select Adjustable Rate Fund, Evergreen Select Core Bond Fund, Evergreen Select
Fixed Income Fund, Evergreen Select Fixed Income Fund II, Evergreen Select High
Yield Bond Fund, Evergreen Select Income Plus Fund, Evergreen Select
Intermediate Term Municipal Bond Fund, Evergreen Select International Bond Fund,
and Evergreen Select Limited Duration Fund, portfolios of the Evergreen Select
Fixed Income 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 Select Fixed Income 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 Select Fixed Income 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 3, 2000
