PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public Accounting Firm

To the Trustees of DWS Municipal Trust and the
Shareholders of DWS Managed Municipal Bond Fund:

In planning and performing our audit of the financial
statements of DWS Managed Municipal Bond Fund
(the "Fund"), as of and for the year ended May 31,
2009, in accordance with the standards of the Public
Company Accounting Oversight Board (United States),
we considered the Fund's internal control over
financial reporting, including control activities for
safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for the
purpose of expressing an opinion on the effectiveness
of the Fund's internal control over financial
reporting.  Accordingly, we do not express an
opinion on the effectiveness of the Fund's internal
control over financial reporting.

The management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting.  In fulfilling this
responsibility, estimates and judgments by management
are required to assess the expected benefits and
related costs of controls.  A fund's internal control
over financial reporting is a process designed to
provide reasonable assurance regarding the reliability
of financial
reporting and the preparation of financial statements
for external purposes in accordance with generally
accepted accounting principles.  A fund's internal
control over financial reporting includes those
policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the fund are being made only in
accordance with authorizations of management and
trustees of the fund; and (3)  provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a
fund's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the
risk that controls may become inadequate because of
changes in conditions, or that the degree of
compliance with the policies or procedures may
deteriorate.

A deficiency in internal control over financial
reporting exists when the design or operation of
a control does not allow management or employees,
in the normal course of performing their assigned
functions, to prevent or detect misstatements on a
timely basis.  A material weakness is a deficiency,
or a combination of deficiencies, in internal control
over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the Fund's annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal
control over financial reporting that might be
material weaknesses under standards established by
the Public Company Accounting Oversight Board
(United States).  However, we noted no deficiencies
in the Fund's internal control over financial
reporting and its operation, including controls
for safeguarding securities, that we consider to
be material weaknesses as defined above as of
May 31, 2009.

This report is intended solely for the information and
use of the Trustees, management, and the Securities
and Exchange Commission and is not intended to be and
should not be used by anyone other than these
specified parties.


PricewaterhouseCoopers LLP
July 22, 2009

PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


Report of Independent Registered Public Accounting Firm

To the Trustees of DWS Municipal Trust and the
Shareholders of DWS Strategic High Yield Tax Free Fund:

In planning and performing our audit of the financial
statements of DWS Strategic High Yield Tax Free
Fund (the "Fund"), as of and for the year ended May 31,
2009, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we
considered the Fund's internal control over financial
reporting, including control activities for
safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for the
purpose of expressing an opinion on the effectiveness
of the Fund's internal control over financial
reporting.  Accordingly, we do not express an
opinion on the effectiveness of the Fund's internal
control over financial reporting.

The management of the Fund is responsible for
establishing and maintaining effective internal
control over financial reporting.  In fulfilling
this responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls.  A fund's
internal control over financial reporting is a
process designed to provide reasonable assurance
regarding the reliability of financial reporting
and the preparation of financial statements for
external purposes in accordance with generally
accepted accounting principles.  A fund's internal
control over financial reporting includes those
policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the fund are being made only in
accordance with authorizations of management and
trustees of the fund; and (3)  provide reasonable
assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a
fund's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the
risk that controls may become inadequate because of
changes in conditions, or that the degree of
compliance with the policies or procedures may
deteriorate.

A deficiency in internal control over financial
reporting exists when the design or operation of
a control does not allow management or employees,
in the normal course of performing their assigned
functions, to prevent or detect misstatements on a
timely basis.  A material weakness is a deficiency,
or a combination of deficiencies, in internal control
over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the Fund's annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal
control over financial reporting that might be
material weaknesses under standards established by
the Public Company Accounting Oversight Board
(United States).  However, we noted no deficiencies
in the Fund's internal control over financial
reporting and its operation, including controls
for safeguarding securities, that we
consider to be material weaknesses as defined
above as of May 31, 2009.

This report is intended solely for the information
and use of the Trustees, management, and the
Securities and Exchange Commission and is not
intended to be and should not be used by anyone
other than these specified parties.


PricewaterhouseCoopers LLP
July 22, 2009