Report of Independent Registered Public Accounting Firm

To the Shareholders and
Board of Trustees of DWS Balanced Fund

In planning and performing our audit of the financial statements of
DWS Balanced 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 Balanced Fund's internal control over
financial reporting.  Accordingly, we express no such opinion.

The management of DWS Balanced 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 Balanced 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 Balanced 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 Balanced 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 27, 2007