Independent Auditor's Report



The Board of Managers and the Owners of Variable Annuity
Contract ofThe 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,
2004 and have issued our report thereon dated February 17, 2005.
In planning and performing our audit of the financial statements of
The Travelers Quality Bond 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 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 Managers 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.


/S/ KPMG LLP

Hartford, CT
February 17, 2005