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, 2008, 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 with
generally accepted accounting principles.   A company'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 company; (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 company are being made only in accordance with authorizations
of management and directors of the company; and (3) 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 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 combination of deficiencies,
in internal control over financial reporting, such that there is a
reasonable possibility that a material misstatement of the company's
annual or interim financial statements will not be prevented or
detected on a timely basis.





Shareholders and Board of Trustees
The Pacific Capital Funds of Cash Assets Trust
Page Two




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 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, 2008.

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
- -----------------------------
     TAIT, WELLER & BAKER LLP


Philadelphia, Pennsylvania
May 28, 2008