Report of Independent Registered Public Accounting Firm

     To the Directors of the American Century California  Tax-Free and Municipal
Funds and Shareholders of the California Tax-Free Money Market Fund,  California
Tax-Free Bond Fund, California Long-Term Tax-Free Fund and California High-Yield
Municipal Fund:


     In planning and  performing  our audits of the financial  statements of the
American Century California Tax-Free and Municipal Funds ("the Funds") as of and
for the year ended  August 31, 2008,  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 directors 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
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  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 August 31, 2008.

     This report is intended  solely for the  information  and use of management
and the Board of  Directors  of the  American  Century  California  Tax-Free and
Municipal  Funds 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/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

October 14, 2008