REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




Shareholders and Board of Trustees
Churchill Tax-Free Fund of Kentucky
New York, New York


In planning and performing our audit of the financial statements of
Churchill Tax-Free Fund of Kentucky for the year ended December 31,
2007, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered its
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 Fund's internal control over financial
reporting.   Accordingly, we express no such opinion.

The management of the Fund 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 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 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 deficiency, or
combination of deficiencies, in internal control over financial
reporting that is less severe than a material weakness, yet important
enough to merit attention by those responsible for oversight of the
company's financial reporting.    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
Churchill Tax-Free Fund of Kentucky
Page Two





Our consideration of the Fund'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 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 December 31, 2007.

This report is intended solely for the information and use of management,
 Shareholders and Board of Trustees of Churchill Tax-Free Fund of Kentucky
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
February 27, 2008