Report of Independent Registered Public Accounting
Firm


To the Shareholders and Trustees of
IXIS Advisor Cash Management Trust

In planning and performing our audit of the financial
statements of the IXIS Cash Management Trust - Money
Market Series, a series of IXIS Advisor Cash Management
Trust (the "Fund") as of and for the year ended June 30,
2006, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we
considered the Fund's internal control over financial
reporting, including control activities for 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 Fund's internal control over
financial reporting.  Accordingly, we express no such
opinion.

The management of the Fund 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
company'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.  Such internal control over financial reporting
includes policies and procedures that provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a company'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 control deficiency 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
significant deficiency is a control deficiency, or
combination of control deficiencies, that adversely affects
the company's ability to initiate, authorize, record, process
or report external financial data reliably in accordance with
generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the
company's annual or interim financial statements that is
more than inconsequential will not be prevented or
detected.  A material weakness is a control deficiency, or
combination of control deficiencies, that results in more
than a remote likelihood that a material misstatement of the
annual or interim financial statements will not be prevented
or detected.

Our consideration of the Fund's 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 significant deficiencies or material weaknesses
under standards established by the Public Company
Accounting Oversight Board (United States).  However, we
noted no deficiencies in the Fund's internal control over
financial reporting and its operation, including controls for
safeguarding securities, that we consider to be material
weaknesses as defined above as of June 30, 2006.

This report is intended solely for the information and use of
management and the Trustees of IXIS Advisor Cash
Management 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
Boston, Massachusetts
August 15, 2006