REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Trustees and Shareholders of
Harris Associates Investment Trust

In planning and performing our audit of the financial statements of
The Oakmark Fund, The Oakmark Select Fund, The Oakmark Equity and Income
Fund, The Oakmark Global Fund, The Oakmark International Fund, and The
Oakmark International Small Cap Fund, which comprise Harris Associates
Investment Trust (collectively the "Funds") for the year ended
September 30, 2005 (on which we have issued our report dated October
28, 2005), 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 the Funds' internal control over financial reporting.   Accordingly,
we express no such opinion.

The management of the Funds 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 fund'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.  Such internal
control includes policies and procedures that provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use or
disposition of a fund's assets that could have a material effect on the
financial statements.

Because of its 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 control 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 control deficiency, or combination of control
deficiencies, that adversely affects the fund's ability to initiate, authorize,
record, process or report financial data reliably in accordance with generally
accepted accounting principles such that there is more than a remote likelihood
that a misstatement of the fund's annual or interim financial statements that
is more than inconsequential will not be prevented or detected. A material
weakness is a significant deficiency, or combination of significant
deficiencies, that results in more than a remote likelihood that a material
misstatement of the annual or interim financial statements will not be
prevented or detected.

Our consideration of the Funds' 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 the Funds' internal control over financial
reporting and its operation, including controls for safeguarding securities,
that we consider to be a material weakness as defined above as of
September 30, 2005.

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


Deloitte & Touche
Chicago, Illinois
October 28, 2005