Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of JPMorgan Institutional Trust


In planning and performing our audits of the financial statements of the funds listed
in Appendix I of JPMorgan Institutional Trust (hereafter collectively referred to as the
“Funds”) as of and for the year ended February 28, 2015, in accordance with the standards
of the Public Company Accounting Oversight Board (United States), we considered the Funds’
internal control over financial reporting, including controls 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 do not express an opinion on the effectiveness of the
Funds’ internal control over financial reporting.

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 the Funds’ 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 over financial reporting 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 its operation, including
controls over safeguarding securities, that we consider to be material weaknesses as defined above
as of February 28, 2015.

This report is intended solely for the information and use of management and the Board of Trustees
of JPMorgan Institutional 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.




PricewaterhouseCoopers LLP
New York, New York
April 28, 2015




Appendix I


JPMorgan Core Bond Trust
JPMorgan Equity Index Trust
JPMorgan Intermediate Bond Trust