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.
PricewaterhouseCoopers LLP served as the independent public accountants for the
Fund since April 14, 2000. PricewaterhouseCoopers LLP was informed of the
cessation of the client-auditor relationship on May 25, 2000.
PricewaterhouseCoopers LLP's reports on the financial statements for the Fund
for the year ended March 31, 2000 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 their engagement as
independent auditors 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 to make
reference to the subject matter of the disagreement in connection with its
report.
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Van Kampen Trust
Van Kampen High Yield Fund
Van Kampen Strategic Income Fund
Commissioners:
We have read the statements made by the Van Kampen Funds listed in the
attachment, which we understand will be filed with the Commission, pursuant to
Items 77K and 102J of For N-SAR, as part of the Company's Form N-SAR report
dated March 31, 2000. We agree with the statements concerning our Firm in such
Form N-SAR report.
Very truly yours,
PricewaterhouseCoopers LLP
<PAGE>
May 31, 2000
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for the Van Kampen High Yield Fund (the
Fund) and, under the date May 5, 1999, we reported on the financial statements
of the Fund as of and for the year ended March 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 May 31, 2000 and we agree with such
statements.
Very truly yours,
KPMG LLP
<PAGE>
May 31, 2000
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for the Van Kampen Strategic Income
Fund (the Fund) and, under the date May 6, 1999, we reported on the financial
statements of the Fund as of and for the year ended March 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 May 31, 2000 and we agree with
such statements.
Very truly yours,
KPMG LLP
