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, Core Fixed Income Portfolio, Tax Managed Equity Portfolio, Small
Capitalization Equity Portfolio, Large Cap Value Portfolio, International
Portfolio, Institutional International Portfolio, Global Equity, and Emerging
Markets Portfolio of the Glenmede Fund, Inc. for the respective years ended
October 31, 1998, we considered its internal control, including control over
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 internal control.

      The management of the Government Cash Portfolio, Tax-Exempt Cash
Portfolio, Core Fixed Income Portfolio, Tax Managed Equity Portfolio, Small
Capitalization Equity Portfolio, Large Cap Value Portfolio, International
Portfolio, Institutional International Portfolio, Global Equity, and Emerging
Markets Portfolio of the Glenmede Fund, Inc. is responsible for establishing and
maintaining internal control. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related
costs of controls. Generally, controls that are relevant to an audit pertain to
the entity's objective of preparing financial statements and financial
highlights for external purposes that are fairly presented in conformity with
generally accepted accounting principles. Those controls include the
safeguarding of assets against unauthorized acquisition, use or disposition.

      Because of inherent limitations in internal controls, errors or fraud may
occur and may not be detected. Also, projection of any evaluation of internal
control 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 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 any
specific internal control component does not reduce to a relatively low level
the risk that errors or fraud 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
internal control, including controls over safeguarding securities, that we
consider to be material weaknesses as defined above as of October 31, 1998.

      This report is intended solely for the information and use of management
and the Securities and Exchange Commission.

PRICEWATERHOUSECOOPERS LLP

Baltimore, Maryland
December 11, 1998

<PAGE>


To the Board of Trustees and Shareholders of
The Glenmede Portfolios:

      In planning and performing our audit of the financial statements and
financial highlights of the Muni Intermediate Portfolio and New Jersey Muni
Portfolio of the Glenmede Fund for the year ended October 31, 1998, we
considered its internal control, including control over 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 internal control.

      The management of the Muni Intermediate Portfolio and New Jersey Muni
Portfolio of the Glenmede Fund is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements and financial highlights
for external purposes that are fairly presented in conformity with generally
accepted accounting principles. Those controls include the safeguarding of
assets against unauthorized acquisition, use or disposition.

      Because of inherent limitations in internal controls, errors or fraud may
occur and may not be detected. Also, projection of any evaluation of internal
control 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 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 any
specific internal control component does not reduce to a relatively low level
the risk that errors or fraud 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
internal control, including controls over safeguarding securities, that we
consider to be material weaknesses as defined above as of October 31, 1998.

      This report is intended solely for the information and use of management
and the Securities and Exchange Commission.


PRICEWATERHOUSECOOPERS LLP

Baltimore, Maryland
December 11, 1998