INDEPENDENT AUDITORS REPORT
To the Trustees and Shareholders of
CDC MPT+ Funds, Inc.
In planning and performing our audit of the financial statements of CDC
MPT+ Fund, Inc. (the Company) (including US Core Equity Fund, Aggressive
Equity Fund and Global Independence Fund) for the year ended October 31,
2000 (on which we have issued our report dated December 8, 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 provide
assurance on the Company's internal control.
The management of the Company 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 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 Company s 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 due to 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 Company's 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 Trustees and Shareholders of CDC MPT+ 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.
DELOITTE & TOUCHE LLP
December 8, 2000
