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SIGNATURE GEORGE C. BOWEN
TITLE TREASURER
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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WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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<TOTAL-LIABILITIES> 577,854
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 81,437,419
<SHARES-COMMON-STOCK> 5,362,121
<SHARES-COMMON-PRIOR> 5,377,105
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 161,975
<ACCUMULATED-NET-GAINS> (1,161,084)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 763,518
<NET-ASSETS> 64,391,239
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 3,144,822
<OTHER-INCOME> 0
<EXPENSES-NET> 544,726
<NET-INVESTMENT-INCOME> 2,600,096
<REALIZED-GAINS-CURRENT> (39,279)
<APPREC-INCREASE-CURRENT> (2,305,381)
<NET-CHANGE-FROM-OPS> 255,436
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 2,144,352
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 444,071
<NUMBER-OF-SHARES-REDEEMED> 572,992
<SHARES-REINVESTED> 113,937
<NET-CHANGE-IN-ASSETS> (335,106)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (1,153,533)
<OVERDISTRIB-NII-PRIOR> 147,080
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 280,681
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 559,459
<AVERAGE-NET-ASSETS> 64,997,000
<PER-SHARE-NAV-BEGIN> 12.36
<PER-SHARE-NII> 0.40
<PER-SHARE-GAIN-APPREC> (0.35)
<PER-SHARE-DIVIDEND> 0.40
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 12.01
<EXPENSE-RATIO> 1.03
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER PENNSYLVANIA TAX-EXEMPT-B
<SERIES>
<NUMBER> 1
<NAME> OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> JUL-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> JUL-31-1996
<INVESTMENTS-AT-COST> 78,865,306
<INVESTMENTS-AT-VALUE> 79,628,824
<RECEIVABLES> 1,370,847
<ASSETS-OTHER> 5,337
<OTHER-ITEMS-ASSETS> 450,724
<TOTAL-ASSETS> 81,455,732
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 577,854
<TOTAL-LIABILITIES> 577,854
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 81,437,419
<SHARES-COMMON-STOCK> 1,332,915
<SHARES-COMMON-PRIOR> 1,170,055
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 161,975
<ACCUMULATED-NET-GAINS> (1,161,084)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 763,518
<NET-ASSETS> 16,004,847
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 3,144,822
<OTHER-INCOME> 0
<EXPENSES-NET> 544,726
<NET-INVESTMENT-INCOME> 2,600,096
<REALIZED-GAINS-CURRENT> (39,279)
<APPREC-INCREASE-CURRENT> (2,305,381)
<NET-CHANGE-FROM-OPS> 255,436
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 430,663
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 224,245
<NUMBER-OF-SHARES-REDEEMED> 82,510
<SHARES-REINVESTED> 21,125
<NET-CHANGE-IN-ASSETS> (335,106)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (1,153,533)
<OVERDISTRIB-NII-PRIOR> 147,080
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 280,681
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 559,459
<AVERAGE-NET-ASSETS> 15,085,000
<PER-SHARE-NAV-BEGIN> 12.36
<PER-SHARE-NII> 0.35
<PER-SHARE-GAIN-APPREC> (0.35)
<PER-SHARE-DIVIDEND> 0.35
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 12.01
<EXPENSE-RATIO> 1.79
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER PENNSYLVANIA TAX-EXEMPT-C
<SERIES>
<NUMBER> 1
<NAME> OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> JUL-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> JUL-31-1996
<INVESTMENTS-AT-COST> 78,865,306
<INVESTMENTS-AT-VALUE> 79,628,824
<RECEIVABLES> 1,370,847
<ASSETS-OTHER> 5,337
<OTHER-ITEMS-ASSETS> 450,724
<TOTAL-ASSETS> 81,455,732
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 577,854
<TOTAL-LIABILITIES> 577,854
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 81,437,419
<SHARES-COMMON-STOCK> 40,136
<SHARES-COMMON-PRIOR> 21,337
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 161,975
<ACCUMULATED-NET-GAINS> (1,161,084)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 763,518
<NET-ASSETS> 481,792
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 3,144,822
<OTHER-INCOME> 0
<EXPENSES-NET> 544,726
<NET-INVESTMENT-INCOME> 2,600,096
<REALIZED-GAINS-CURRENT> (39,279)
<APPREC-INCREASE-CURRENT> (2,305,381)
<NET-CHANGE-FROM-OPS> 255,436
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 8,248
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 29,594
<NUMBER-OF-SHARES-REDEEMED> 11,403
<SHARES-REINVESTED> 608
<NET-CHANGE-IN-ASSETS> (335,106)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (1,153,533)
<OVERDISTRIB-NII-PRIOR> 147,080
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 280,681
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 559,459
<AVERAGE-NET-ASSETS> 296,000
<PER-SHARE-NAV-BEGIN> 12.36
<PER-SHARE-NII> 0.34
<PER-SHARE-GAIN-APPREC> (0.36)
<PER-SHARE-DIVIDEND> 0.34
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 12.00
<EXPENSE-RATIO> 1.87
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER FLORIDA TAX-EXEMPT FUND-A
<SERIES>
<NUMBER> 2
<NAME> OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> JUL-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> JUL-31-1996
<INVESTMENTS-AT-COST> 32,218,299
<INVESTMENTS-AT-VALUE> 32,097,510
<RECEIVABLES> 568,488
<ASSETS-OTHER> 4,782
<OTHER-ITEMS-ASSETS> 14,624
<TOTAL-ASSETS> 32,685,404
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 382,029
<TOTAL-LIABILITIES> 382,029
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 32,797,540
<SHARES-COMMON-STOCK> 1,749,139
<SHARES-COMMON-PRIOR> 1,699,707
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 2,852
<ACCUMULATED-NET-GAINS> (375,211)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (116,102)
<NET-ASSETS> 19,366,095
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1,201,396
<OTHER-INCOME> 0
<EXPENSES-NET> 254,866
<NET-INVESTMENT-INCOME> 946,530
<REALIZED-GAINS-CURRENT> 179,624
<APPREC-INCREASE-CURRENT> (1,072,986)
<NET-CHANGE-FROM-OPS> 53,168
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 584,598
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 324,714
<NUMBER-OF-SHARES-REDEEMED> 296,530
<SHARES-REINVESTED> 21,248
<NET-CHANGE-IN-ASSETS> 229,268
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (558,445)
<OVERDISTRIB-NII-PRIOR> 7,891
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 109,426
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 279,549
<AVERAGE-NET-ASSETS> 18,415,000
<PER-SHARE-NAV-BEGIN> 11.40
<PER-SHARE-NII> 0.36
<PER-SHARE-GAIN-APPREC> (0.34)
<PER-SHARE-DIVIDEND> 0.35
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 11.07
<EXPENSE-RATIO> 1.09
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER FLORIDA TAX-EXEMPT FUND-B
<SERIES>
<NUMBER> 2
<NAME> OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> JUL-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> JUL-31-1996
<INVESTMENTS-AT-COST> 32,218,299
<INVESTMENTS-AT-VALUE> 32,097,510
<RECEIVABLES> 568,488
<ASSETS-OTHER> 4,782
<OTHER-ITEMS-ASSETS> 14,624
<TOTAL-ASSETS> 32,685,404
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 382,029
<TOTAL-LIABILITIES> 382,029
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 32,797,540
<SHARES-COMMON-STOCK> 1,160,156
<SHARES-COMMON-PRIOR> 1,108,807
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 2,852
<ACCUMULATED-NET-GAINS> (375,211)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (116,102)
<NET-ASSETS> 12,865,019
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1,201,396
<OTHER-INCOME> 0
<EXPENSES-NET> 254,866
<NET-INVESTMENT-INCOME> 946,530
<REALIZED-GAINS-CURRENT> 179,624
<APPREC-INCREASE-CURRENT> (1,072,986)
<NET-CHANGE-FROM-OPS> 53,168
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 351,171
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 169,888
<NUMBER-OF-SHARES-REDEEMED> 128,987
<SHARES-REINVESTED> 10,448
<NET-CHANGE-IN-ASSETS> 229,268
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (558,445)
<OVERDISTRIB-NII-PRIOR> 7,891
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 109,426
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 279,549
<AVERAGE-NET-ASSETS> 12,843,000
<PER-SHARE-NAV-BEGIN> 11.42
<PER-SHARE-NII> 0.31
<PER-SHARE-GAIN-APPREC> (0.34)
<PER-SHARE-DIVIDEND> 0.30
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 11.09
<EXPENSE-RATIO> 1.83
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<CIK> 853593
<NAME> OPPENHEIMER FLORIDA TAX-EXEMPT FUND-C
<SERIES>
<NUMBER> 2
<NAME> OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST
<S> <C>
<PERIOD-TYPE> 7-MOS
<FISCAL-YEAR-END> JUL-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> JUL-31-1996
<INVESTMENTS-AT-COST> 32,218,299
<INVESTMENTS-AT-VALUE> 32,097,510
<RECEIVABLES> 568,488
<ASSETS-OTHER> 4,782
<OTHER-ITEMS-ASSETS> 14,624
<TOTAL-ASSETS> 32,685,404
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 382,029
<TOTAL-LIABILITIES> 382,029
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 32,797,540
<SHARES-COMMON-STOCK> 6,528
<SHARES-COMMON-PRIOR> 3,407
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 2,852
<ACCUMULATED-NET-GAINS> (375,211)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> (116,102)
<NET-ASSETS> 72,261
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 1,201,396
<OTHER-INCOME> 0
<EXPENSES-NET> 254,866
<NET-INVESTMENT-INCOME> 946,530
<REALIZED-GAINS-CURRENT> 179,624
<APPREC-INCREASE-CURRENT> (1,072,986)
<NET-CHANGE-FROM-OPS> 53,168
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 2,112
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 6,447
<NUMBER-OF-SHARES-REDEEMED> 3,466
<SHARES-REINVESTED> 140
<NET-CHANGE-IN-ASSETS> 229,268
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (558,445)
<OVERDISTRIB-NII-PRIOR> 7,891
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 109,426
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 279,549
<AVERAGE-NET-ASSETS> 78,000
<PER-SHARE-NAV-BEGIN> 11.40
<PER-SHARE-NII> 0.31
<PER-SHARE-GAIN-APPREC> (0.34)
<PER-SHARE-DIVIDEND> 0.30
<PER-SHARE-DISTRIBUTIONS> 0.00
<RETURNS-OF-CAPITAL> 0.00
<PER-SHARE-NAV-END> 11.07
<EXPENSE-RATIO> 1.87
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0.00
</TABLE>
<PAGE>
THE BOARD OF TRUSTEES AND SHAREHOLDERS OF
OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST:
In planning and performing our audits of the financial statements of Oppenheimer
Pennsylvania Tax-Exempt, Florida Tax-Exempt and New Jersey Tax-Exempt Funds
(separate series of Oppenheimer Multi-State Tax- Exempt Trust) for the
seven-month periods ended July 31, 1996, we considered their internal control
structure, including procedures 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 the internal control structure.
The management of Oppenheimer Pennsylvania Tax-Exempt, Florida Tax-Exempt
and New Jersey Tax-Exempt Funds 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 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 considered to be material weaknesses as defined above as of
July 31, 1996.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
/S/KPMG PEAT MARWICK LLP
KPMG PEAT MARWICK LLP
Denver, Colorado
August 21, 1996
<PAGE>
THE BOARD OF TRUSTEES AND SHAREHOLDERS OF
OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST:
In planning and performing our audits of the financial statements of Oppenheimer
Pennsylvania Tax-Exempt, Florida Tax-Exempt and New Jersey Tax-Exempt Funds
(separate series of Oppenheimer Multi-State Tax- Exempt Trust) for the
seven-month periods ended July 31, 1996, we considered their internal control
structure, including procedures 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 the internal control structure.
The management of Oppenheimer Pennsylvania Tax-Exempt, Florida Tax-Exempt
and New Jersey Tax-Exempt Funds 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 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 considered to be material weaknesses as defined above as of
July 31, 1996.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
/S/KPMG PEAT MARWICK LLP
KPMG PEAT MARWICK LLP
Denver, Colorado
August 21, 1996
<PAGE>
THE BOARD OF TRUSTEES AND SHAREHOLDERS OF
OPPENHEIMER MULTI-STATE TAX-EXEMPT TRUST:
In planning and performing our audits of the financial statements of Oppenheimer
Pennsylvania Tax-Exempt, Florida Tax-Exempt and New Jersey Tax-Exempt Funds
(separate series of Oppenheimer Multi-State Tax- Exempt Trust) for the
seven-month periods ended July 31, 1996, we considered their internal control
structure, including procedures 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 the internal control structure.
The management of Oppenheimer Pennsylvania Tax-Exempt, Florida Tax-Exempt
and New Jersey Tax-Exempt Funds 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 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 considered to be material weaknesses as defined above as of
July 31, 1996.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission and should not be used for any other purpose.
/s/KPMG PEAT MARWICK LLP
KPMG PEAT MARWICK LLP
Denver, Colorado
August 21, 1996
<PAGE>
During the seven months ended July 31, 1996, the Fund changed the
classification of distributions to shareholders to better disclose the
differences between financial statement amounts and distributions
determined in accordance with income tax regulations. Accordingly, during
the seven months ended July 31, 1996, amounts have been reclassified to
reflect a decrease in paid-in capital of $55, a decrease in undistributed
net investment income of $17,852, and a decrease in accumulated net
realized loss on investments of $17,907.
<PAGE>
During the seven months ended July 31, 1996, the Fund changed the
classification of distributions to shareholders to better disclose the
differences between financial statement amounts and distributions
determined in accordance with income tax regulations. Accordingly, during
the seven months ended July 31, 1996, amounts have been reclassified to
reflect an increase in overdistributed net investment income of $31,728.
Accumulated net realized loss on investments was decreased by the same
amount.
<PAGE>
During the seven months ended July 31, 1996, the Fund changed the
classification of distributions to shareholders to better disclose the
differences between financial statement amounts and distributions
determined in accordance with income tax regulations. Accordingly, during
the seven months ended July 31, 1996, amounts have been reclassified to
reflect an increase in overdistributed net investment income of $3,610.
Accumulated net realized loss on investments was decreased by the same
amount.
