Report of Independent Registered Public Accounting Firm

To the Board of Trustees of DWS Equity Trust and the
Shareholders of DWS Alternative Asset Allocation
Plus Fund

In planning and performing our audit of the financial
statements of DWS Alternative Asset Allocation Plus
Fund (the "Fund"), a series of DWS Equity Trust, as
of March 31, 2008 and for the period from July 31, 2007
(commencement of operations) to March 31, 2008, 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 controls over 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 express no such opinion.

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 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.
A company'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 company; (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 company are being made only in accordance with
authorizations of management and directors of the company;
and (3) 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 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
company'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 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
over safeguarding securities that we consider to be a material
weakness as defined above as of March 31, 2008.

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


ERNST & YOUNG LLP

Boston, Massachusetts
May 27, 2008