Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Trustees of DWS Blue Chip Fund

In planning and performing our audit of the
financial statements of DWS Blue Chip Fund as
of and for the year ended October 31, 2007, in
accordance with the standards of the Public
Company Accounting Oversight Board (United
States), we considered its 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 DWS Blue Chip
Fund?s internal control over financial reporting.
Accordingly, we express no such opinion.

The management of DWS Blue Chip 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 company?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.
Such internal control includes policies and
procedures that provide reasonable assurance
regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a
company?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 control deficiency 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 significant
deficiency is a control deficiency, or combination
of control deficiencies, that adversely affects the
company?s ability to initiate, authorize, record,
process or report external financial data reliably in
accordance with generally accepted accounting
principles such that there is more than a remote
likelihood that a misstatement of the company?s
annual or interim financial statements that is more
than inconsequential will not be prevented or
detected. A material weakness is a significant
deficiency, or combination of significant
deficiencies, that results in more than a remote
likelihood that a material misstatement of the
annual or interim financial statements will not be
prevented or detected.

Our consideration of DWS Blue Chip 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 that might be
significant deficiencies or material weaknesses
under standards established by the Public
Company Accounting Oversight Board (United
States). However, we noted no deficiencies in
DWS Blue Chip Fund?s internal control over
financial reporting and its operation, including
controls for safeguarding securities, that we
consider to be a material weakness as defined
above as of October 31, 2007.

This report is intended solely for the information
and use of management and the Board of Trustees
of DWS Blue Chip Fund 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/Ernst &
Young LLP

Boston, Massachusetts
December 21, 2007