LORD ABBETT DEVELOPING GROWTH FUND INC /NEW/
NSAR-B, 1998-03-25
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SIGNATURE   JOSEPH VAN DYKE                              
TITLE       ASSISTANT TREASURER 


<PAGE>

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

In planning and performing our audit of the financial  statements of Lord Abbett
Developing  Growth Fund,  Inc.  (the "Fund") for the year ended January 31, 1998
(on which we have issued our report dated February 25, 1998),  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 Fund's internal control.

The management of the Fund is responsible  for  establishing  and maintaining an
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 any internal  control,  errors or fraud 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 Fund'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 the
specific  internal control  components does not reduce to a relatively low level
the risk that  errors 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 Fund's internal control
and its  operation,  including  controls for  safeguarding  securities,  that we
consider to be material weaknesses as defined above as of January 31, 1998.

This report is intended solely for the  information  and use of management,  the
Board  of  Directors  of  Lord  Abbett  Developing  Growth  Fund,  Inc.  and the
Securities and Exchange Commission.




February 25, 1998





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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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