LORD ABBETT DEVELOPING GROWTH FUND INC /NEW/
NSAR-A, 1997-03-31
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SIGNATURE   JOSEPH VAN DYKE
TITLE       ASSISTANT TREASURER
<PAGE>

Board of Directors and Shareholders
   Lord Abbett Developing Growth Fund, Inc.:

In planning and performing our audit of the financial  statements of Lord Abbett
Developing  Growth Fund,  Inc.  ("Fund") for the year ended January 31, 1997, we
considered its internal control structure, including procedures 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 the internal  control
structure.

The management of the Fund is responsible  for  establishing  and maintaining an
internal control  structure.  In fulfilling this  responsibility,  estimates and
judgments by management are required to assess the expected benefits and related
costs  of  internal  control  structure  policies  and  procedures.  Two  of the
objectives  of an internal  control  structure  are to provide  management  with
reasonable, but not absolute, assurance that assets are safeguarded against loss
from  unauthorized  use or  disposition  and that  transactions  are executed in
accordance  with  management's  authorization  and  recorded  properly to permit
preparation  of financial  statements  in  conformity  with  generally  accepted
accounting principles.

Because of inherent  limitations in any internal  control  structure,  errors or
irregularities may occur and not be detected. Also, projection of any evaluation
of the  structure  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 the  internal  control  structure  would not  necessarily
disclose all matters in the internal  control  structure  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 the specific internal control structure elements 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 the internal control structure,  including procedures for safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
January 31, 1996.

This report is intended solely for the information and use of management and the
Securities and Exchange Commission.



March 1, 1997




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