ENTERPRISE ACCUMULATION TRUST
NSAR-B, 1997-02-26
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<PAGE>      PAGE  1
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SIGNATURE   CATHERINE R. MCCLELLEN                       
TITLE       SECRETARY           
 

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

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<GROSS-ADVISORY-FEES>                          1316050
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                1492008
<AVERAGE-NET-ASSETS>                         178474726
<PER-SHARE-NAV-BEGIN>                            18.48
<PER-SHARE-NII>                                  .268
<PER-SHARE-GAIN-APPREC>                           1.81
<PER-SHARE-DIVIDEND>                             .118
<PER-SHARE-DISTRIBUTIONS>                        .214
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                              20.22
<EXPENSE-RATIO>                                    .84
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
        

</TABLE>



February 26, 1997


Enterprise Group of Funds
Atlanta Financial Center
3343 Peachtree Road, NE, Suite 450
Atlanta, GA  30326-1022
(404) 261-1116


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

RE:       Enterprise Accumulation Trust
     Form EX99.77c

Dear Gentlemen:

This letter is referencing the proxy statement which was
filed with the SEC by The Merrill Printing Corporation, of
Atlanta, GA, (404) 237-0038.  The following represents all
relevant information regarding the filing:

          File #         811-05543

          From Type      Pre 14A

          Date      March 13, 1996

          Accession #    0000912057-96-00430


Sincerely yours,



Lucretia L. Gatson
Fund Accounting Manager



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