PricewaterhouseCoopers LLP
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Report of Independent Registered Public
Accounting Firm

To the Board of Directors and Shareholders of
DWS Value Builder Fund:

In planning and performing our audit of the
financial statements of DWS Value Builder Fund
(the "Fund"), as of and for the year ended March
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 directors 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 March 31, 2009.

This report is intended solely for the information
and use of the Directors, 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
May 26, 2009