October 17, 2008


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.   20549-7561
Dear Sirs/Madams:
We have read the Exhibit to Sub-Item 77K of Centennial New York Tax Exempt
Trust's amended Form NSAR-B dated October 17, 2008, and we agree with the
statements made therein.


 Yours truly,


/s/ DELOITTE & TOUCHE LLP
Denver, Colorado