HAVEN CAPITAL MANAGEMENT TRUST
NSAR-B, 1999-12-23
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SIGNATURE   MARY JANE MALONEY
TITLE       MANAGER



<TABLE> <S> <C>

<ARTICLE> 6
<CIK> 0000920699
<NAME> THE HAVEN CAPITAL MANAGEMENT TRUST

<S>                             <C>
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</TABLE>


                        EXHIBIT INDEX

Exhibit A: Attachment to item 77B:
           Accountants report on internal control
- -------------------------------------------------------

Exhibit A:

To the Board of Trustees of
The Haven Capital Management, Inc.


In planning and performing our audit of the financial
statements of The Haven Capital Management Trust (the
"Trust") comprised of The Haven Fund for the year ended
October 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
an opinion on the financial statements and to comply with the
requirements of Form N-SAR, not to provide assurance on
internal control.

The management of the Trust 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 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 controls 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 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
October 31, 1999.

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

PricewaterhouseCoopers LLP
November 30, 1999




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