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<PAGE>
<PAGE> PAGE 2
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SIGNATURE STEPHEN G. HILL
TITLE PRESIDENT
<PAGE>
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<ARTICLE> 6
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<PAGE>
For period ending 04-30-96
File Number 811-7980
Sub-Item 77.K
Exhibit A
77.K. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants
(1) On April 11, 1996, the auditor relationship between
Heritage U.S. Government Income Fund ("Trust") and Coopers & Lybrand
L.L.P. ("C&L") was terminated.
(2) The reports of C&L on the financial statements for the
past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope
or accounting principles.
(3) The decision to change independent accountants was
approved by the Trust's Board of Trustees.
(4) In connection with its audits for the two most recent
fiscal years and through the interim period preceding the termination,
there have been no disagreements with C&L on any matter of accounting
principles or practices, financial statements disclosure, or auditing
scope of procedure which disagreements if not resolved to the satisfaction
of C&L would have caused them to make reference thereto in their report on
the financial statements for such years.
(5) During the two most recent fiscal years and through the
interim period preceding the termination, there have been no reportable
events (as defined in Regulation S-K Item 304(a)(1)(v)) with C&L.
(6) The Trust has requested that C&L furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of such letter, dated June 26,
1996, is filed as EXHIBIT B to this Form N-SAR.
(b) New independent accountants
The Trust engaged Price Waterhouse LLP as its new independent
public accountants as of April 11, 1996. During the two most recent
fiscal years and through April 11, 1996, the Trust has not consulted with
Price Waterhouse LLP on items that (1) were or should have been subject to
SAS 50 or (2) concerned the subject matter of a disagreement or reportable
event with the former auditor (as described in Regulation S-K Item
304(a)(2).
<PAGE>
For period ending 04-30-96
File Number 811-7980
Sub-Item 77.K
Exhibit B
June 26, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Heritage U.S. Government
Income Fund (copy attached), which we understand will be filed with the
Commission, pursuant to Item 77K, as part of the Trust's Form N-SAR report
for the six months ended April 30, 1996. We agree with the statements
concerning our Firm in such Form N-SAR.
Very truly yours,
/s/ Coopers & Lybrand
Coopers & Lybrand L.L.P.
Attachment
<PAGE>
