Coopers & Lybrand L.L.P.
Coopers
& Lybrand
                                          a professional services firm





                       REPORT OF INDEPENDENT ACCOUNTANTS


To the Board of Directors and Shareholders of
The Glenmede Fund, Inc.:

                  In  planning  and   performing  our  audit  of  the  financial
statements and financial highlights of the Government Cash Portfolio, Tax-Exempt
Cash Portfolio,  Intermediate  Government  Portfolio,  International  Portfolio,
Equity  Portfolio,   Small   Capitalization   Equity  Portfolio,   Institutional
International Portfolio,  International Fixed Income Portfolio, Emerging Markets
Portfolio,  and Model  Equity  Portfolio  of the  Glenmede  Fund,  Inc.  for the
respective  years ended  October 31, 1996, we  considered  the internal  control
structure,  including  procedures  for  safeguarding  securities,  in  order  to
determine  our auditing  procedures  for the purpose of expressing an opinion on
the  financial  statements  and  financial  highlights  and to  comply  with the
requirements  of Form N-SAR,  not to provide  assurance on the internal  control
structure.

                  The management of the Government  Cash  Portfolio,  Tax-Exempt
Cash Portfolio,  Intermediate  Government  Portfolio,  International  Portfolio,
Equity  Portfolio,   Small   Capitalization   Equity  Portfolio,   Institutional
International Portfolio,  International Fixed Income Portfolio, Emerging Markets
Portfolio,  and Model Equity Portfolio of the Glenmede Fund, Inc. is responsible
for establishing and maintaining an internal  control  structure.  In fulfilling
this  responsibility,  estimates  and  judgments by  management  are required to
assess the expected  benefits and related  costs of internal  control  structure
policies and procedures.  Two of the objectives of an internal control structure
are to provide  management  with  reasonable,  but not absolute,  assurance that
assets are  safeguarded  against loss from  unauthorized  use or disposition and
that transactions are executed in accordance with management's authorization and
recorded  properly to permit  preparation of financial  statements in conformity
with generally accepted accounting principles.

                  Because  of  inherent  limitations  in  any  internal  control
structure,  errors  or  irregularities  may  occur  and not be  detected.  Also,
projection of any  evaluation  of the structure 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 structure would not
necessarily disclose all matters in the internal control structure 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 the specific internal control structure elements does not
reduce to a  relatively  low level the risk  that  errors or  irregularities  in
amounts  that would be  material in relation  to the  financial  statements  and
financial highlights 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 the internal control structure, including
procedures  for  safeguarding  securities,  that  we  consider  to  be  material
weaknesses, as defined above, as of October 31, 1996.

                  This report is intended  solely for the information and use of
management  and  the  Board  of  Directors  of the  Government  Cash  Portfolio,
Tax-Exempt  Cash Portfolio,  Intermediate  Government  Portfolio,  International
Portfolio,    Equity   Portfolio,   Small   Capitalization   Equity   Portfolio,
Institutional  International  Portfolio,  International  Fixed Income Portfolio,
Emerging  Markets  Portfolio,  and Model Equity  Portfolio of the Glenmede Fund,
Inc. and the Securities and Exchange Commission.




                                                    /s/ Coopers & Lybrand L.L.P.
                                                    COOPERS & LYBRAND L.L.P.


Philadelphia, Pennsylvania
December 17, 1996