REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Sun Capital Advisers Trust
and the Shareholders of SC AllianceBernstein
International Value Fund, SC BlackRock International
Index Fund, SC BlackRock Large Cap Index Fund
(formerly known as SC Oppenheimer Large Cap Core
Fund), SC BlackRock Small Cap Index Fund (formerly
known as SC Oppenheimer Main Street Small Cap Fund),
SC Goldman Sachs Mid Cap Value Fund, SC Columbia
Small Cap Value Fund (formerly known as SC Dreman
Small Cap Value Fund), SC Davis Venture Value Fund,
SC Invesco Small Cap Growth Fund (formerly known as
SC AIM Small Cap Growth Fund), SC Lord Abbett Growth
& Income Fund, SC WMC Blue Chip Mid Cap Fund, SC WMC
Large Cap Growth Fund, Sun Capital Global Real Estate
Fund, SC Ibbotson Tactical Opportunities Fund, Sun
Capital Investment Grade Bond Fund, Sun Capital Money
Market Fund, SC BlackRock Inflation Protected Bond
Fund, SC Goldman Sachs Short Duration Fund, SC PIMCO
High Yield Fund, SC PIMCO Total Return Fund, SC
Ibbotson Balanced Fund, SC Ibbotson Conservative Fund
(formerly known as SC Ibbotson Moderate Fund), and SC
Ibbotson Growth Fund (collectively the "Funds"):
In planning and performing our audits of the financial
statements of  the Funds as of and for the period ended
December 31, 2010, in accordance with the standards of
the Public Company Accounting Oversight Board (United
States), we considered the Funds'  internal control over
financial reporting, including control over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on
the financial statements and to comply with the requirements
of Form N-SAR, but not for the purpose of expressing an
opinion on the effectiveness of the Funds' internal
control over financial reporting. Accordingly, we express
no such opinion.

The management of the Funds' is responsible for
establishing and maintaining effective internal control
over financial reporting.  In fulfilling this responsibility,
estimates and judgments by management are required to
assess the expected benefits and related costs of controls.
A fund's internal control over financial reporting is a
process designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance
with generally accepted accounting principles. A fund's
internal control over financial reporting includes those
policies and procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of
the fund; (2) provide reasonable assurance that transactions
are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the fund
are being made only in accordance with authorizations of
management and trustees of the fund; and (3) provide
reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition
of a fund's assets that could have a material effect on the
financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures
may deteriorate.A deficiency in internal control over
financial reporting exists when the design or operation of
a control does not allow management or employees, in the
normal course of performing their assigned functions, to
prevent or detect misstatements on a timely basis.
A material weakness is a deficiency, or a combination of
deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material
misstatement of a fund's  annual or interim financial
statements will not be prevented or detected on a timely
basis.
Our consideration of the Funds' internal control over
financial reporting was for the limited purpose described
in the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the Public Company
Accounting Oversight Board (United States).  However, we
noted no deficiencies in the Funds' internal control over
financial reporting and their operation, including controls
for safeguarding securities that we consider to be a material
weakness, as defined above, as of December 31, 2010.




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



/s/ Deloitte & Touche LLP

Boston, Massachusetts
February 28, 2011