EX-99.77B ACCT LTTR 2 exhibit77b_auditletteracctfm.htm ACCT LETTER

Report of Independent Registered Public Accounting Firm

To the Trustees of the American Century California Tax-Free and Municipal Funds
and Shareholders of the California High-Yield Municipal Fund, the California
Long-Term Tax-Free Fund, the California Tax-Free Money Market Fund, and the
California Tax-Free Bond 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, 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 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 August 31, 2010.


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

Kansas City, Missouri

October 21, 2010