Independent Auditor's Report

To the Shareholders and Board of Trustees of
Tax-Free Trust of Oregon

In planning and performing our audits of the financial statements
of the Tax-Free Trust of Oregon for the year ended September 30, 2001,
securities, in order to determine our auditing procedures for the purpose
of expressing our opinion on the financial statements and financial
highlights and to comply with the requirements of Form N-SAR, not to
provide assurance on internal control.

The management of the Fund is responsible for establishing and maintaining
internal control.  In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and related costs
of controls.  Generally, controls that are relevant to an audit pertain to
the entity's objective of preparing financial statements and financial
highlights for external purposes that are fairly presented in conformity
with accounting standards generally accepted in the United States of
America.  Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.


Because of inherent limitations in internal control, error or fraud may occur
and not be detected.  Also, projection of any evaluation of internal control
to future periods is subject to the risk that it may become inadequate
because of changes in conditions or that the effectiveness of the design
and operation may deteriorate.


Our consideration of internal control would not necessarily disclose all
matters in internal control that might be material weaknesses under
standards established by the American Institute of Certified Public
Accountants.  A material weakness is a condition in which the design or
operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements caused by
error or fraud in amounts that would be material in relation to the
financial statements being audited may occur and not be detected within
a timely period by employees in the normal course of performing their
assigned functions.  However, we noted no matters involving internal
control and its operation, including controls for safeguarding securities,
that we consider to be material weaknesses as defined above as of September
30, 2001.


This report is intended solely for the information and use of management
and the Board of Trustees of the Tax-Free Trust of Oregon 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/  KPMG LLLP
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New York, New York
October 19, 2001