Exhibit 77K
KPMG LLP served as the independent public accountants for the Fund's last fiscal
year. The client-auditor relationship between KPMG and the Fund ceased as of
April 14, 2000. KPMG's reports on the financial statements for the Fund during
the Fund's last two fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor was such report qualified or modified as to
uncertainty, audit scope or accounting principles. During the last two fiscal
years and any subsequent interim period, there were no disagreements with KPMG
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of KPMG, would have caused KPMG to make reference to the
subject matter of the disagreement in connection with its report.
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August 29, 2000
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for the U.S. Government Fund (the Fund)
and, under the date February 11, 2000, we reported on the financial statements
of the Fund as of and for the year ended December 31, 1999. On April 14, 2000,
our appointment as principal accountants was terminated. We have read the
statements in Exhibit 77K of the Form N-SAR dated August 29, 2000 and we agree
with such statements.
Very truly yours,
KPMG
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Exhibit 77K auditors letters:
Security and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Van Kampen U.S. Government Trust
Commissioners:
We have read the statement made by the Van Kampen Fund listed above, which we
understand will be filed with the Commission, pursuant to Item 77K and 102J of
Form N-SAR, as part of the Company's Form N-SAR report dated June 30, 2000. We
agree with the statements concerning our firm in such Form N-SAR report.
Very truly yours,
PricewaterhouseCoopers LLP
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Exhibit 77K for PricewaterhouseCooper LLP
PricewaterhouseCoopers LLP served as the independent public accountants for the
Fund's last fiscal year. The client-auditor relationship between
PricewaterhouseCoopers LLP and the Fund ceased as of May 18, 2000. The cessation
of the client-auditor relationship between the Fund and PricewaterhouseCoopers
LLP was based solely on a possible future business relationship by
PricewaterhouseCoopers LLP with an affiliate of the Fund's investment adviser.
PricewaterhouseCoopers LLP's reports on the financial statements for the Fund
during the Fund's last two fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor was such report qualified or modified as to
uncertainty, audit scope or accounting principles. During the last two fiscal
years and any subsequent interim period, there were no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of PricewaterhouseCoopers LLP
would have caused PricewaterhouseCooper LLP to make reference to the subject
matter of the disagreement in connection with its report.
