[LETTERHEAD OF COHEN MCCURDY]

To the Shareholders and Board of
Trustees of The Timothy Plan

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

In planning and performing our audit of the financial statements of The Timothy
Plan (the "Funds"), comprising Timothy Plan Aggressive Growth Fund, Timothy Plan
Conservative Growth Fund, Timothy Plan Fixed Income Fund, Timothy Plan Small-Cap
Value Fund, Timothy Plan Large/Mid-Cap Growth Fund, Timothy Plan Large/Mid-Cap
Value Fund, Timothy Plan Money Market Fund, Timothy Plan Strategic Growth Fund,
Timothy Plan Patriot Fund, Timothy Plan Small-Cap Variable Series, Timothy Plan
Conservative Growth Portfolio Variable Series, and Timothy Plan Strategic Growth
Portfolio Variable Series for the year ended December 31, 2005, in accordance
with the standards of the Public Company Accounting Oversight Board (United
States), we considered the Funds' internal control over financial reporting,
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 the Funds' internal control over financial reporting as of
December 31, 2005.

The management of the Funds is responsible for establishing and maintaining
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. The Funds' 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 over financial reporting includes policies and procedures that provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a Funds' 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, projection of any evaluation of
effectiveness to future periods is 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 funds' ability to initiate, authorize, record, process or
report external financial data reliably in accordance with accounting principles
generally accepted in the United States of America such that there is more than
a remote likelihood that a misstatement of the funds' annual or interim
financial statements that is more than inconsequential will not be prevented or
detected. A material weakness is a control deficiency, or combination of control
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.



To the Shareholders and Board of                                          Page 2
Trustees of The Timothy Plan

Our consideration of the Funds' internal control over financial reporting would
not necessarily disclose all deficiencies in internal control over financial
reporting that might be material weaknesses under standards established by the
Public Company Accounting Oversight Board (United States). However, during our
audit of the financial statements of the Funds as of and for the year ended
December 31, 2005, we noted no deficiencies in the Funds' internal control over
financial reporting, including controls for safeguarding securities that we
consider to be a material weakness as defined above as of December 31, 2005.

This report is intended solely for the information and use of management and the
Board of Trustees of the Funds 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/ Cohen McCurdy

Cohen McCurdy, Ltd.
Westlake, Ohio
February 27, 2006