STRONG SHORT TERM MUNICIPAL BOND FUND INC
NSAR-B, 1999-10-28
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SIGNATURE   JOHN WIDMER
TITLE       TREASURER


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<NAME>            Strong Short-Term Municpal Bond Fund, Inc.
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</TABLE>


To the Shareholders and Board of Directors of
 Strong Short-Term Municipal Bond Fund, Inc.

In planning and performing  our audit of the financial  statements and financial
highlights of Strong  Short-Term  Municipal  Bond Fund,  Inc. (the Fund) for the
year ended August 31,  1999,  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 financial  highlights 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 and financial  highlights
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,  error 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 and financial highlights 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 over
safeguarding  securities,  that we consider to be material weaknesses as defined
above as of August 31, 1999.

This report is intended solely for the  information  and use of management,  the
Board of Directors of the Fund and the Securities and Exchange Commission and is
not intended to be and should not be used by anyone  other than these  specified
parties.


PricewaterhouseCoopers LLP

October 6, 1999


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