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REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Centennial California Tax Exempt Trust:

In planning and performing our audit of the financial statements of Centennial
California Tax Exempt Trust (the "Trust"), for the year ended June 30, 2005 (on
which we have issued our report dated August 15, 2005), we considered its
internal control, including control activities for safeguarding securities, in
order to determine our auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with the requirements of Form
N-SAR, and not to provide assurance on the Trust's internal control.

The management of the Trust 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 for external purposes that
are fairly presented in conformity with accounting principles 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 any internal control, misstatements due to
error or fraud may occur and not be detected. Also, projections of any
evaluation of internal control to future periods are subject to the risk that
the internal control may become inadequate because of changes in conditions or
that the degree of compliance with policies or procedures may deteriorate.

Our consideration of the Trust's internal control would not necessarily disclose
all matters in the internal control that might be material weaknesses under
standards established by the Public Company Accounting Oversight Board (United
States). 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 the Trust's internal control and its operation, including controls for
safeguarding securities, that we consider to be material weaknesses as defined
above as of June 30, 2005.

This report is intended solely for the information and use of management, the
Board of Trustees and Shareholders of the 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.

August 15, 2005


/s/Deloitte & Touche LLP

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