The following information responds to Item 304 (a)(1) of Regulation S-K

(i)	On September 2, 2003, the Board of Trustees of the Strategic Partners
Asset Allocation Funds (the "Fund") voted not to re-appoint
PricewaterhouseCoopers LLP, as independent auditors for the year
ending July 31, 2004.

(ii)	PricewaterhouseCoopers LLP's report on the financial statements for
the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope, or accounting principles.

(iii)	 During the Fund's two most recent fiscal years ended July 31, 2003,
there have been no disagreements with PricewaterhouseCoopers LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which would have caused
PricewaterhouseCoopers LLP to make a reference to the subject matter
of the disagreement(s) in connection with its reports.

(iv)	Pursuant to Item 304(a)(3) of Regulation S-K, the Fund requested
PricewaterhouseCoopers LLP to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not
PricewaterhouseCoopers LLP agrees with the above statements.
PricewaterhouseCoopers LLP has provided the letter that is attached as
Exhibit 77Q1(b).

(v)	On September 2, 2003, the Fund engaged KPMG LLP as its new
independent accountants.  During the Fund's two most recent fiscal
years ended July 31, 2003 and the subsequent interim period through
the date of their appointment, the Fund did not consult with KPMG
LLP with respect to the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Fund's financial statements, or
any other matters or reportable events as set forth in Items 304(a)(1)(iv)
and (v) of Regulation S-K.