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SIGNATURE DONNA M. MCMANUS
TITLE TREASURER
The Board of Directors and Shareholders,
Lord Abbett U.S. Government Securities Money Market Fund, Inc.:
We have audited the accompanying statement of net assets of Lord Abbett
U.S. Government Securities Money Market Fund, Inc. (the "Company") as of June
30, 2000, the related statements of operations for the year then ended and of
changes in net assets for each of the years in the two-year period then ended,
and the financial highlights for each of the periods presented. These financial
statements and the financial highlights are the responsibility of the Company"s
management. Our responsibility is to express an opinion on these financial
statements and the financial highlights based on our audits.
We conducted our audits in accordance with auditing standards generally
accepted in the United States of America. Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements and financial highlights are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. Our procedures included confirmation of
securities owned at June 30, 2000 by correspondence with the custodian. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, such financial statements and financial highlights present
fairly, in all material respects, the financial position of Lord Abbett U.S.
Government Securities Money Market Fund, Inc. at June 30, 2000, the results of
its operations, the changes in its net assets, and the financial highlights for
each of the periods presented in conformity with accounting principles generally
accepted in the United States of America.
Deloitte & Touche
New York, New York
August 4, 2000
