The Board of Managers and the Owners of Variable Annuity Contracts of
The Travelers Quality Bond Account for Variable Annuities



Ladies and Gentlemen:

We have audited the financial statements of The Travelers Quality Bond
Account for Variable Annuities,for the year ended December 31, 2003,
and have issued our report thereon dated February 17, 2004. In planning
and performing our audit of the financial statements of The Travelers
Quality Bond Account for Variable Annuities, 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. An audit does not include examining the effectiveness of
internal control and does not provide assurance on internal control.

Our consideration of 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 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, 2003.

This report is intended solely for the information and use of management
and the Board of Directors of The Travelers Quality Bond Account for
Variable Annuities and the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other than these specified
parties.

Very truly yours,

/s/ KPMG LLP



Hartford, CT
February 17, 2004