REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
                               ON INTERNAL CONTROL


Board of Trustees
The Timothy Plan
Winter Park, Florida

In planning and performing our audit of the financial statements of The Timothy
Plan Fixed Income Fund, The Timothy Plan Large Mid/Cap Value Fund, The Timothy
Plan Money Market Fund, The Timothy Plan Small-Cal Value Fund, The Timothy Plan
Aggressive Growth Fund, The Timothy Plan Conservative Growth Fund, The Timothy
Plan Strategic Growth Fund, The Timothy Plan Large Mid/Cap Growth Fund and The
Timothy Plan Patriot Fund, and each a series of shares of The Timothy Plan for
the year ended December 31, 2004, we considered their 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, not to
provide assurance on internal control.

The management of the Funds 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, errors or fraud may
occur and not be detected. Also, projection of any evaluation of the 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 the 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
December 31, 2004.

This report is intended solely for the information and use of management and the
Board of Trustees and Shareholders of The Timothy Plan and the Securities and
Exchange Commission, and is not intended to be and should not be used by anyone
other than these specified parties.


                                                            TAIT, WELLER & BAKER

Philadelphia, Pennsylvania
February 18, 2005



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
                               ON INTERNAL CONTROL


Board of Trustees
The Timothy Plan
Winter Park, Florida

In planning and performing our audit of the financial statements of The Timothy
Plan Small-Cap Variable Series, a series of shares of The Timothy Plan for the
year ended December 31, 2004, 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, 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 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, errors or fraud may
occur and not be detected. Also, projection of any evaluation of the 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 the 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
December 31, 2004.

This report is intended solely for the information and use of management and the
Board of Trustees of The Timothy Plan and the Securities and Exchange
Commission, and is not intended to be and should not be used by anyone other
than these specified parties.


                                                            TAIT, WELLER & BAKER

Philadelphia, Pennsylvania
February 18, 2005



             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
                               ON INTERNAL CONTROL


The Board of Trustees and Shareholders
The Timothy Plan
Winter Park, Florida

In planning and performing our audit of the financial statements of The Timothy
Plan Strategic Growth Portfolio Variable Series, a series of shares of The
Timothy Plan for the year ended December 31, 2004, 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, 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 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, errors or fraud may
occur and not be detected. Also, projection of any evaluation of the 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 the internal control would not necessarily disclose all
matters in 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
internal control and its operation, including controls for safeguarding
securities, which we consider to be material weaknesses, as defined above, as of
December 31, 2004.

This report is intended solely for the information and use of management and the
Board of Trustees of The Timothy Plan and the Securities and Exchange
Commission, and is not intended to be and should not be used by anyone other
than these specified parties.


                                                            TAIT, WELLER & BAKER


Philadelphia, Pennsylvania
February 18, 2005