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SIGNATURE GRACE TORRES
TITLE TREASURER
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 0000355347
<NAME> COMMAND MONEY FUND
<S> <C>
<PERIOD-TYPE> YEAR
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<PERIOD-END> JUN-30-1999
<INVESTMENTS-AT-COST> 12,468,967,635
<INVESTMENTS-AT-VALUE> 12,468,967,635
<RECEIVABLES> 317,626,867
<ASSETS-OTHER> 65,500
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 12,786,660,002
<PAYABLE-FOR-SECURITIES> 315,000,000
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To the Shareholders and Board of Trustees of
Command Money Fund
(2)
Report of Independent Accountants
To the Shareholders and Board of Trustees of
Command Money Fund
In planning and performing our audit of the financial
statements of Command Money Fund (the "Fund") for the year
ended June 30, 1999, 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, not to provide
assurance on internal control.
The management of the Fund is responsible for establishing and
maintaining 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 internal control, errors or
fraud may occur and not be detected. Also, projection of any
evaluation of internal control 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 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 one or more
of the internal control components does not reduce to a
relatively low level the risk that misstatements caused by
error 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 internal control and its operation,
including controls for safeguarding securities, that we
consider to be material weaknesses as defined above as of June
30, 1999.
This report is intended solely for the information and use of
management, the Board of Trustees of the Fund and the
Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.
PricewaterhouseCoopers LLP
New York, New York
August 18, 1999