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<PAGE> PAGE 2
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<PAGE> PAGE 3
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SIGNATURE MARVIN ABER
TITLE VP / TREASURER
EXHIBIT A - ACCOUNTANT'S REPORT ON INTERNAL CONTROL
December 20, 1996
To the Board of Trustees of
Sentinel Pennsylvania Tax-Free Trust
In planning and performing our audit of the financial statements of
Sentinel Pennsylvania Tax-Free Trust (the "Fund") for the year ended
November 30, 1996, we considered its internal control structure, including
procedures for safeguarding securities, in order to determine our auditing
procedures for the purposes 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 internal control structure.
The management of the Fund is responsible for establishing and
maintaining an internal control structure. In fulfilling this responsibility,
estimates and judgments by management are required to assess the
expected benefits and related costs of internal control structure policies
and procedures. Two of the objectives of an internal control structure are
to provide management with reasonable, but not absolute, assurance that
assets are appropriately safeguarded against loss from unauthorized use
or disposition and that transactions are executed in accordance with
management's authorization and recorded properly to permit preparation
of financial statements in conformity with generally accepted accounting
principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may occur and may 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 internal control structure would not necessarily
disclose all matters in the internal control structure 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 structure elements
does not reduce to a relatively low level the risk that errors or
irregularities 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 internal control
structure, including procedures for safeguarding securities, that we
consider to be material weaknesses as defined above as of November
30, 1996.
This report is intended solely for the information and use of management
and the Securities and Exchange Commission.
/S/ PRICE WATERHOUSE LLP
PRICE WATERHOUSE LLP
EXHIBIT B - MATTERS SUBMITTED TO A VOTE OF SECURITY HOLDERS
Sentinel Pennsylvania Tax-Free Trust - Shareholder Meeting
July 9, 1996
Total share outstanding 2,615,213.558
Total votes present 1,644,475.540 62.9% of outstanding
<TABLE>
<CAPTION>
1. Election of Trustees
% of
For Withheld vote for
<S> <C> <C> <C>
R. Borda 1,537,684.009 35,569.059 93.5%
K. Cohen 1,542,868.053 30,385.015 93.8%
R. Farman 1,547,926.955 25,326.113 94.1%
J. Feerick 1,543,879.302 29,373.766 93.9%
R. Johannesen 1,547,926.955 25,326.113 94.1%
R. Mathias 1,538,544.551 34,708.513 93.6%
K. Merrill 1,540,609.162 32,643.906 93.7%
D. Miller 1,546,610.870 26,642.198 94.0%
S. Reber 1,547,228.754 26,024.314 94.1%
S. Sterne 1,547,137.551 26,115.517 94.1%
<CAPTION>
2. Accountants
% of
outstanding
<S> <C> <C>
For 1,644,475.540 62.9%
Against 0.000 0.0%
Abstain 0.000 0.0%
Total 1,644,475.540
<CAPTION>
3. Trust Amendments
% of
outstanding
<S> <C> <C>
For 1,540,866.879 58.9%
Against 20,766.235 0.8%
Abstain 82,842.426 3.2%
Total 1,644,475.540
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> NOV-30-1996
<PERIOD-START> DEC-01-1995
<PERIOD-END> NOV-30-1996
<INVESTMENTS-AT-COST> 32682614
<INVESTMENTS-AT-VALUE> 34860951
<RECEIVABLES> 771620
<ASSETS-OTHER> 0
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 35632571
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 87319
<TOTAL-LIABILITIES> 87319
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 33147921
<SHARES-COMMON-STOCK> 2674841
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<SHARES-REINVESTED> 102717
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<PER-SHARE-NAV-BEGIN> 13.40
<PER-SHARE-NII> 0.66
<PER-SHARE-GAIN-APPREC> (0.03)
<PER-SHARE-DIVIDEND> 0.66
<PER-SHARE-DISTRIBUTIONS> 0.08
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<PER-SHARE-NAV-END> 13.29
<EXPENSE-RATIO> 0.75
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
