To the Shareholders and Board of Directors of JohnsonFamily Funds, Inc.:
In planning and performing our audit of the financial
statements of JohnsonFamily Funds, Inc.
(the "Funds" or the "Company",
a Maryland corporation, which includes
the JohnsonFamily Intermediate
Fixed Income Fund, JohnsonFamily Large
Cap Equity Fund, JohnsonFamily
Small Cap Equity Fund, and JohnsonFamily
International Equity Fund)
as of 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 JohnsonFamily Funds, Inc. 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 internal control, error
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
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 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 time 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, the Board of Directors of JohnsonFamily Funds,
Inc., and the Securities and Exchange Commission and is not
intended
to be and should not be used by anyone other than these
specified parties.
ARTHUR ANDERSEN LLP
Milwaukee, Wisconsin
November 15, 2000
(Margins: 1" top, bottom, right and left; printed on "sparkle white")
