November 29, 2005
Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:
We were previously principal accountants for The Pacific Capital Funds of
Cash Assets Trust (the 'Trust') and, under the date of May 23, 2005, we
reported on the financial statements and financial highlights of the Trust
as of March 31, 2005, the results of its operations for the year then ended,
the changes in its net assets for each of the years in the two-year period
then ended, and the financial highlights for each of the years in the
five-year period then ended. On July 27, 2005, we resigned as principal
accountants.  We have read the Trust's statements included under Item 77K
of its Form N-SAR dated November 29, 2005, and we agree with such statements,
except that we are not in a position to agree or disagree with the Trust's
statements that the change was decided by the Audit Committee of the Board
of Trustees and their statements in the fourth paragraph related to Tait,
Weller and Baker LLP.


Very truly yours,



/s/  KPMG LLP
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KPMG LLP