LIBERTY FUNDS TRUST IV
485BPOS, EX-99, 2000-10-26
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                    WRITER'S DIRECT DIAL NUMBER: (617) 951-7866
                  WRITER'S E-MAIL ADDRESS: [email protected]

                                October 25, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

         Re:      Liberty Funds Trust IV --
                  Liberty   Municipal Money Market Fund
                  Post-Effective Amendment No. 60
                   (Registration Nos. 2-62492 and 811-2865)

Ladies and Gentlemen:

         I have  reviewed  the  above-referenced  post-effective  amendment  and
believe that it does not contain any disclosures that would render it ineligible
to become effective under paragraph (b) of Rule 485.

                                Very truly yours,

                             /s/ Robert R. Leveille

                               Robert R. Leveille



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