The Board of Trustees
Green Century Funds
In planning and performing our audit of the financial
statements of the Green Century Balanced Fund and
the Green Century Equity Fund (the Funds) for the
year ended July 31, 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, not to provide assurance
on the internal control.
The management of the Funds are 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 risks 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
errors 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 July 31, 2000.
This report is intended solely for the
information and use of management, the
Board of Trustees and the Securities and
Exchange Commission, and is not intended
to be and should not be used by anyone other
than those specified parties.
/s/KPMG LLP
Boston, Massachusetts
September 15, 2000
