REPORT OF INDEPENDENT ACCOUNTANTS

To the Board of Directors 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, Core
Fixed Income Portfolio, Equity Portfolio, Small Capitalization Equity Portfolio,
Large Cap Value Portfolio, International Portfolio, Institutional International
Portfolio, and Emerging Markets Portfolio of the Glenmede Fund, Inc. (the
"Fund") for the years ended October 31, 1997, we considered the internal control
structure, including procedures for safeguarding securities, in order to
determine our auditing procedures for the purpose of expressing our 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 Fund 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, 1997.

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,
Core Fixed Income Portfolio, Equity Portfolio, Small Capitalization Equity
Portfolio, Large Cap Value Portfolio, International Portfolio, Institutional
International Portfolio, and Emerging Markets Portfolio of the Glenmede Fund,
Inc. and the Securities and Exchange Commission.

COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia , Pennsylvania

December 5, 1997