REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




Shareholders and Board of Trustees
The Pacific Capital Funds of Cash Assets Trust
380 Madison Avenue, Suite 2300
New York, New York  10017


In planning and performing our audits of the financial statements
of The Pacific Capital Funds of Cash Assets Trust (the ''Trust')
(comprised of Pacific Capital Cash Assets Trust, Pacific Capital
Tax-Free Cash Assets Trust, and Pacific Capital U.S. Government
Securities Cash Assets Trust) (the 'Funds')  for the year ended
March 31, 2006, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
their 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 Trust's internal control over financial
reporting.  Accordingly, we express no such opinion.

The management of the Trust 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 wit
accounting principles generally accepted in the United States of
America.   Such internal control 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 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
d, process or report financial data reliably in accordance with
accounting principles generally accepted in the United States of
America 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 significant deficiency, or combination of
significant 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 Trust'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
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 Trust's
internal control over financial reporting and its operation, including
controls for safeguarding securities, which we consider to be material
weaknesses, as defined above, as of March 31, 2006.

This report is intended solely for the information and use of management,
Shareholders and Board of Trustees of The Pacific Capital Funds of Cash
Assets 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.



/s/ TAIT, WELLER & BAKER LLP
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    TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
May 15, 2006









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