INDEPENDENT AUDITORS' REPORT
To the Trustees and Shareholders of Fidelity Boston Street Trust:
In planning and performing our audits of the financial statements
of Fidelity Target Timeline 2001 and Fidelity Target Timeline 2003
(the funds), each a series of Fidelity Boston Street Trust (the
Trust) for the year ended July 31, 2000 (on which we have issued
our report dated September 1, 2000), we considered their 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, and not to provide assurance
on the Funds' internal control.
The management of the Funds 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 accounting principles
generally accepted in the United States of America. Those controls
include the safeguarding of assets against unauthorized
acquisition, use, or disposition.
Because of inherent limitations in any internal control,
misstatements due to error or fraud may occur and not be detected.
Also, projections of any evaluation of internal control to future
periods are subject to the risk that the internal control may
become inadequate because of changes in conditions or that the
degree of compliance with policies or procedures may deteriorate.
Our consideration of the Funds' 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 the
Funds' internal control and their operation, including controls for
safeguarding securities, that we consider to be material weaknesses
as defined above as of July 31, 2000.
This report is intended solely for the information and use of
management, the Board of Trustees and Shareholders of the Fidelity
Boston Street Trust, and the Securities and Exchange Commission and
is not intended to be and should not be used by anyone other than
these specified parties.
Boston, Massachusetts
September 1, 2000
