<PAGE> PAGE 1
000 B000000 11/30/98
000 C000000 0000798292
000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000
I000000 3.0 000 J000000 A
001 A000000 SENTINEL PENNSYLVANIA TAX-FREE TRUST
001 B000000 811-4781
001 C000000 8022297330
002 A000000 NATIONAL LIFE DRIVE
002 B000000 MONTPELIER
002 C000000 VT
002 D010000 05604
002 D020000 0001
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 N
007 B000000 0
007 C010100 1
007 C010200 2
007 C010300 3
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
008 A000001 SENTINEL ADVISORS COMPANY
008 B000001 A
008 C000001 801-43078
008 D010001 MONTPELIER
008 D020001 VT
008 D030001 05604
008 D040001 0001
010 A000001 SENTINEL ADMINISTRATIVE SERVICE COMPANY
010 B000001 84-5433
010 C010001 MONTPELIER
010 C020001 VT
010 C030001 05604
010 C040001 0001
011 A000001 SENTINEL FINANCIAL SERVICES COMPANY
011 B000001 8-45393
011 C010001 MONTPELIER
011 C020001 VT
011 C030001 05604
<PAGE> PAGE 2
011 C040001 0001
012 A000001 SENTINEL ADMINISTRATIVE SERVICE COMPANY
012 B000001 84-5433
012 C010001 MONTPELIER
012 C020001 VT
012 C030001 05604
012 C040001 0001
013 A000001 PRICEWATERHOUSECOOPERS
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
014 A000001 EQUITY SERVICES, INC.
014 B000001 8-14286
014 A000002 SENTINEL FINANCIAL SERVICES COMPANY
014 B000002 8-45393
014 A000003 1717 CAPITAL MANAGEMENT COMPANY
014 B000003 8-14657
014 A000004 HORNOR TOWNSEND & KENT, INC
014 B000004 8-14715
014 A000005 JANNEY MONTGOMERY SCOTT, INC.
014 B000005 8-00462
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
015 C030001 64105
015 C040001 1716
015 E010001 X
018 000000 Y
019 A000000 Y
019 B000000 25
019 C000000 SENTINELFD
020 C000001 0
020 C000002 0
020 C000003 0
020 C000004 0
020 C000005 0
020 C000006 0
020 C000007 0
020 C000008 0
020 C000009 0
020 C000010 0
021 000000 0
022 A000001 RAYMOND JAMES
022 B000001 59-1237041
022 C000001 5586
022 D000001 5920
022 A000002 PNC SECURITIES
022 B000002 25-1471636
022 C000002 4664
022 D000002 4701
<PAGE> PAGE 3
022 A000003 FIRST ALBANY CORP.
022 B000003 14-1391446
022 C000003 4110
022 D000003 4123
022 A000004 SAMUEL RAMIREZ
022 B000004 13-2695511
022 C000004 1228
022 D000004 1454
022 A000005 BELL HAVEN INVESTMENTS
022 B000005 06-1385063
022 C000005 310
022 D000005 975
022 A000006 PAINE WEBBER
022 B000006 13-2638166
022 C000006 938
022 D000006 0
022 C000007 0
022 D000007 0
022 C000008 0
022 D000008 0
022 C000009 0
022 D000009 0
022 C000010 0
022 D000010 0
023 C000000 16836
023 D000000 17173
024 000000 N
025 D000001 0
025 D000002 0
025 D000003 0
025 D000004 0
025 D000005 0
025 D000006 0
025 D000007 0
025 D000008 0
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
028 A010000 166
028 A020000 94
028 A030000 0
028 A040000 305
028 B010000 312
028 B020000 91
<PAGE> PAGE 4
028 B030000 0
028 B040000 309
028 C010000 39
028 C020000 90
028 C030000 0
028 C040000 159
028 D010000 77
028 D020000 92
028 D030000 0
028 D040000 186
028 E010000 379
028 E020000 91
028 E030000 0
028 E040000 418
028 F010000 43
028 F020000 92
028 F030000 0
028 F040000 237
028 G010000 1016
028 G020000 550
028 G030000 0
028 G040000 1614
028 H000000 859
029 000000 Y
030 A000000 74
030 B000000 4.00
030 C000000 0.00
031 A000000 28
031 B000000 0
032 000000 46
033 000000 0
034 000000 N
035 000000 0
036 B000000 0
037 000000 N
038 000000 0
039 000000 N
040 000000 Y
041 000000 Y
042 A000000 0
042 B000000 0
042 C000000 63
042 D000000 37
042 E000000 0
042 F000000 0
042 G000000 0
042 H000000 0
043 000000 69
044 000000 0
045 000000 Y
046 000000 N
<PAGE> PAGE 5
047 000000 Y
048 000000 0.000
048 A010000 50000
048 A020000 0.550
048 B010000 50000
048 B020000 0.500
048 C010000 0
048 C020000 0.000
048 D010000 0
048 D020000 0.000
048 E010000 0
048 E020000 0.000
048 F010000 0
048 F020000 0.000
048 G010000 0
048 G020000 0.000
048 H010000 0
048 H020000 0.000
048 I010000 0
048 I020000 0.000
048 J010000 0
048 J020000 0.000
048 K010000 100000
048 K020000 0.450
049 000000 N
050 000000 N
051 000000 N
052 000000 N
053 A000000 Y
053 B000000 Y
053 C000000 N
054 A000000 Y
054 B000000 N
054 C000000 N
054 D000000 N
054 E000000 N
054 F000000 N
054 G000000 Y
054 H000000 Y
054 I000000 N
054 J000000 Y
054 K000000 N
054 L000000 N
054 M000000 Y
054 N000000 Y
054 O000000 N
055 A000000 Y
055 B000000 N
056 000000 Y
057 000000 N
058 A000000 N
<PAGE> PAGE 6
059 000000 Y
060 A000000 N
060 B000000 N
061 000000 1000
062 A000000 Y
062 B000000 0.0
062 C000000 0.0
062 D000000 0.0
062 E000000 0.0
062 F000000 0.0
062 G000000 0.0
062 H000000 0.0
062 I000000 0.0
062 J000000 0.0
062 K000000 0.0
062 L000000 0.0
062 M000000 0.0
062 N000000 0.0
062 O000000 97.4
062 P000000 0.0
062 Q000000 0.0
062 R000000 0.0
063 A000000 0
063 B000000 17.3
064 A000000 Y
064 B000000 N
066 A000000 N
067 000000 N
068 A000000 N
068 B000000 N
069 000000 N
070 A010000 Y
070 A020000 N
070 B010000 N
070 B020000 N
070 C010000 N
070 C020000 N
070 D010000 N
070 D020000 N
070 E010000 N
070 E020000 N
070 F010000 N
070 F020000 N
070 G010000 N
070 G020000 N
070 H010000 N
070 H020000 N
070 I010000 N
070 I020000 N
070 J010000 N
070 J020000 N
<PAGE> PAGE 7
070 K010000 Y
070 K020000 Y
070 L010000 N
070 L020000 N
070 M010000 N
070 M020000 N
070 N010000 N
070 N020000 N
070 O010000 N
070 O020000 N
070 P010000 N
070 P020000 N
070 Q010000 N
070 Q020000 N
070 R010000 N
070 R020000 N
071 A000000 16836
071 B000000 17728
071 C000000 33758
071 D000000 50
072 A000000 12
072 B000000 1880
072 C000000 0
072 D000000 0
072 E000000 0
072 F000000 191
072 G000000 0
072 H000000 0
072 I000000 46
072 J000000 0
072 K000000 0
072 L000000 4
072 M000000 35
072 N000000 6
072 O000000 0
072 P000000 0
072 Q000000 84
072 R000000 5
072 S000000 3
072 T000000 69
072 U000000 0
072 V000000 0
072 W000000 1
072 X000000 444
072 Y000000 178
072 Z000000 1614
072AA000000 757
072BB000000 0
072CC010000 0
072CC020000 89
072DD010000 1614
<PAGE> PAGE 8
072DD020000 0
072EE000000 324
073 A010000 0.6250
073 A020000 0.0000
073 B000000 0.1248
073 C000000 0.0000
074 A000000 311
074 B000000 0
074 C000000 0
074 D000000 33805
074 E000000 0
074 F000000 0
074 G000000 0
074 H000000 0
074 I000000 0
074 J000000 0
074 K000000 135
074 L000000 537
074 M000000 0
074 N000000 34788
074 O000000 0
074 P000000 36
074 Q000000 0
074 R010000 0
074 R020000 0
074 R030000 0
074 R040000 32
074 S000000 0
074 T000000 34720
074 U010000 2576
074 U020000 0
074 V010000 13.48
074 V020000 0.00
074 W000000 0.0000
074 X000000 1059
074 Y000000 0
075 A000000 0
075 B000000 34685
076 000000 0.00
077 A000000 Y
077 B000000 Y
078 000000 N
080 A000000 ST. PAUL FIRE & MARINE INS. CO.
080 B000000 CNA INS. CO.
080 C000000 7100
081 A000000 Y
081 B000000 24
082 A000000 N
082 B000000 0
083 A000000 N
083 B000000 0
<PAGE> PAGE 9
084 A000000 N
084 B000000 0
085 A000000 Y
085 B000000 N
086 A010000 0
086 A020000 0
086 B010000 0
086 B020000 0
086 C010000 0
086 C020000 0
086 D010000 0
086 D020000 0
086 E010000 0
086 E020000 0
086 F010000 0
086 F020000 0
SIGNATURE THOMAS P. MALONE
TITLE VP / TREASURER
(2)
To the Shareholders and Board of Trustees of
Sentinel Pennsylvania Tax-Free Trust
Report of Independent Accountants
To the Shareholders and 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, 1998,
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
November 30, 1998.
This report is intended solely for the information and use of management and the
Board of Trustees of the Fund and the Securities and Exchange Commission.
PricewaterhouseCoopers LLP
New York, New York
December 18, 1998
<TABLE> <S> <C>
<ARTICLE> 6
<S> <C>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> NOV-30-1998
<PERIOD-START> DEC-01-1997
<PERIOD-END> NOV-30-1998
<INVESTMENTS-AT-COST> 31,674,945
<INVESTMENTS-AT-VALUE> 33,804,618
<RECEIVABLES> 672,754
<ASSETS-OTHER> 310,815
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 34,788,187
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 68,075
<TOTAL-LIABILITIES> 68,075
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 31,832,699
<SHARES-COMMON-STOCK> 2,576,514
<SHARES-COMMON-PRIOR> 2,611,098
<ACCUMULATED-NII-CURRENT> 648
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 757,092
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 2,129,673
<NET-ASSETS> 34,720,112
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1,879,741
<OTHER-INCOME> 0
<EXPENSES-NET> 265,577
<NET-INVESTMENT-INCOME> 1,614,164
<REALIZED-GAINS-CURRENT> 757,062
<APPREC-INCREASE-CURRENT> (88,964)
<NET-CHANGE-FROM-OPS> 2,282,262
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (1,613,860)
<DISTRIBUTIONS-OF-GAINS> (324,168)
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 158,799
<NUMBER-OF-SHARES-REDEEMED> 293,605
<SHARES-REINVESTED> 100,222
<NET-CHANGE-IN-ASSETS> (123,538)
<ACCUMULATED-NII-PRIOR> 344
<ACCUMULATED-GAINS-PRIOR> 324,198
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 190,754
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 454,119
<AVERAGE-NET-ASSETS> 34,684,572
<PER-SHARE-NAV-BEGIN> 13.34
<PER-SHARE-NII> 0.63
<PER-SHARE-GAIN-APPREC> 0.26
<PER-SHARE-DIVIDEND> 0.63
<PER-SHARE-DISTRIBUTIONS> 0.12
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 13.48
<EXPENSE-RATIO> 0.77
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
