One Commerce Square
Philadelphia, PA 19103
Delaware Investments
Rule N-30D/A
1933 Act File No. 2-60770
1940 Act File No. 811-2806
January 3, 2000
Filed via EDGAR (CIK #0000230173)
_________________________________
Securities and Exchange Commission
Document Control
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: File No. 2-10765
DELAWARE GROUP CASH RESERVE
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Ladies and Gentlemen:
This amendment is being filed to correct an N-30D filing that was filed
under the incorrect CIK number. On December 29, 1999, an Annual Report
containing information for Delaware Adviser Funds was filed under
the CIK number for Delaware Cash Reserve (Accession Number:
0000950116-99-002353). The staff at the SEC advised that we refile the
Annual Report for Delaware Adviser Funds under the correct CIK number and
amend the N-30D filing that was filed incorrectly under the CIK number of
Delaware Group Cash Reserve with this N-30D/A. The Annual Report for
Delaware Adviser Funds was refiled on December 30, 1999 under the correct
CIK number (0000910682).
Very truly yours,
/s/Michael D. Mabry
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Michael D. Mabry
Vice President/
Assistant Secretary/
Associate General Counsel
